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...
Rejection of registration u/s 12AA - is is not correct to say that if a trustee is a life long member of a Trust, it automatically raises an inference that the Trust is not charitable. - HC
Rejection of registration u/s 12AA - is is not correct to say that if a trustee is a life long member of a Trust, it automatically raises an inference that the Trust is not charitable. - HC
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