Charitable sports promotion: sponsorship receipts alone did not defeat registration where funds supported tournaments and player development activitie...
Overdue associated-enterprise receivables: debt-free status defeated notional-interest adjustment, while employee stock-option costs qualified as busi...
Retrospective assessment-limitation amendments validate final orders while contemporaneous segment data governs transfer-pricing comparability and tol...
Transfer pricing adjustments must track international transactions, while unsupported AMP adjustments and unsuitable manufacturing comparables require...
Transfer-pricing adjustments must reflect functional comparability, working-capital effects, and avoid duplicating interest on associated-enterprise r...
Proceeding u/s 158BD - search u/s 132 - recording of satisfaction by AO is sine qua non that income belongs to any person, irrespective of fact that appellant on day of search revealed that the he had undisclosed income
Proceeding u/s 158BD - search u/s 132 - recording of satisfaction by AO is sine qua non that income belongs to any person, irrespective of fact that appellant on day of search revealed that the he had undisclosed income
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
