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...
Registration u/s 12AA - fulfillment of condition u/s 13(1)(b) - benefit of any particular religious community or caste - not eligible for registration u/s 12AA - however, trust can modify its objectives clearly indicating that charitable benefits are meant for all sections across society and thereafter, can seek registration u/s 12AA
Registration u/s 12AA - fulfillment of condition u/s 13(1)(b) - benefit of any particular religious community or caste - not eligible for registration u/s 12AA - however, trust can modify its objectives clearly indicating that charitable benefits are meant for all sections across society and thereafter, can seek registration u/s 12AA
Note: It is a system-generated summary and is for quick reference only.