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...
Eligibility of benefit of registration u/s 12A - normal schooling - pre-schooling is very much integral part of the term ‘education’ as has been envisaged u/s 2(15) - registration to be granted - AT
Eligibility of benefit of registration u/s 12A - normal schooling - pre-schooling is very much integral part of the term ‘education’ as has been envisaged u/s 2(15) - registration to be granted - AT
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