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...
Merely because a business group and Directors of company are members of society, does not dilute nature of society being a trust. - assessee deserves to be granted registration under section 12 AA of the Act.
Merely because a business group and Directors of company are members of society, does not dilute nature of society being a trust. - assessee deserves to be granted registration under section 12 AA of the Act.
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