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...
Charitable purposes - section 2(15) - the business of insurance was carried under trust for carrying on the primary purpose of charitable activities thus, Section 11 was applied and it cannot be excluded - HC
Charitable purposes - section 2(15) - the business of insurance was carried under trust for carrying on the primary purpose of charitable activities thus, Section 11 was applied and it cannot be excluded - HC
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