TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Cancellation of registration granted u/s 12AA – Nothing has been brought on record to show that obtaining of loans from the two private companies is in detriment to the objects of the trust or they are for the benefit of the trustees or their relatives - AT
Cancellation of registration granted u/s 12AA – Nothing has been brought on record to show that obtaining of loans from the two private companies is in detriment to the objects of the trust or they are for the benefit of the trustees or their relatives - AT
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