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...
Denail of registration u/s.12A - while providing facilities like Telephone calls, Xerox etc., the society collects charges to meet the expenses. - cannot be termed as involving carrying of any activity in the nature of trade/commerce or business - AT
Denail of registration u/s.12A - while providing facilities like Telephone calls, Xerox etc., the society collects charges to meet the expenses. - cannot be termed as involving carrying of any activity in the nature of trade/commerce or business - AT
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