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...
Appellant University is neither directly nor even substantially financed by the Government so as to be entitled to exemption under the provisions of Section 10(23C)(iiiab) - SC
Appellant University is neither directly nor even substantially financed by the Government so as to be entitled to exemption under the provisions of Section 10(23C)(iiiab) - SC
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