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...
Benefits of section 10(23C)(iiiad) - sale and purchase of books and uniform to the students of the assessee school is also a part of educational activity, There is no need to specifically mentioned about the sale of uniforms and books in the memorandum of association as it is incidental to the educational activities which is object of the assessee. Benefit allowed.
Benefits of section 10(23C)(iiiad) - sale and purchase of books and uniform to the students of the assessee school is also a part of educational activity, There is no need to specifically mentioned about the sale of uniforms and books in the memorandum of association as it is incidental to the educational activities which is object of the assessee. Benefit allowed.
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