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...
Validity of reopening of assessment - notices in the name of non-existing/dissolved entity - dissolution of partnership firm and discontinuation of business - assessment order is without jurisdiction and liable to be set aside and quash the same - AT
Validity of reopening of assessment - notices in the name of non-existing/dissolved entity - dissolution of partnership firm and discontinuation of business - assessment order is without jurisdiction and liable to be set aside and quash the same - AT
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