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...
Charitable Institution - Grant from Government - the funds were made available to the Corporation for implementing the scheme in a particular manner - grant in question fulfills the requirement of section 11(d)(1) r.w.s 12(1) - HC
Charitable Institution - Grant from Government - the funds were made available to the Corporation for implementing the scheme in a particular manner - grant in question fulfills the requirement of section 11(d)(1) r.w.s 12(1) - HC
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