Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Transfer pricing - International transaction or not - the present case is a simple one where the money was routed through the AE by the assessee for the purpose of acquisition of distributorship. - This transaction did not result into diversion of income of the assessee to its AE.
Transfer pricing - International transaction or not - the present case is a simple one where the money was routed through the AE by the assessee for the purpose of acquisition of distributorship. - This transaction did not result into diversion of income of the assessee to its AE.
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