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...
Additions u/s 68 - ITAT is wrong in deleting the addition stating that Revenue Authorities failed to consider the assessee's request for calling for information u/s 133(6) or u/s 131 - HC
Additions u/s 68 - ITAT is wrong in deleting the addition stating that Revenue Authorities failed to consider the assessee's request for calling for information u/s 133(6) or u/s 131 - HC
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