Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
Share of property - inheritance - the assessee's share out of the said consideration became payable to her directly under the will on the death of the father, not to be regarded as income - HC
Share of property - inheritance - the assessee's share out of the said consideration became payable to her directly under the will on the death of the father, not to be regarded as income - HC
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