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...
Society is not doing any charitable work for uplift of general community and using its funds only for uplift of Sikh community by providing education in various fields, which is contrary to the provision of Section 80G(5)(iii) - CIT has rightly rejected the application - AT
Society is not doing any charitable work for uplift of general community and using its funds only for uplift of Sikh community by providing education in various fields, which is contrary to the provision of Section 80G(5)(iii) - CIT has rightly rejected the application - AT
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