Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Exemption u/s 11 - denial of the Registration u/s 12AA - The genuineness of the activities would mean to see that activities are not camouflage, bogus, artificial and should verify whether the activities are in accordance with the object of the institution. Commissioner (exemption) cannot extend the scope of the enquiry beyond that point. - CIT(E) has committed an error in not granting registration in the u/s 12AA read with Section 80G of the Act. - AT
Exemption u/s 11 - denial of the Registration u/s 12AA - The genuineness of the activities would mean to see that activities are not camouflage, bogus, artificial and should verify whether the activities are in accordance with the object of the institution. Commissioner (exemption) cannot extend the scope of the enquiry beyond that point. - CIT(E) has committed an error in not granting registration in the u/s 12AA read with Section 80G of the Act. - AT
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