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...
The right course is to first of all apply for grant of registration u/s 12A and after obtaining the same, one can apply for grant of approval u/s 80G(5)(vi) - The approach of filing both the applications simultaneously is not proper - AT
The right course is to first of all apply for grant of registration u/s 12A and after obtaining the same, one can apply for grant of approval u/s 80G(5)(vi) - The approach of filing both the applications simultaneously is not proper - AT
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