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...
Co-operative Societies - Rate of Income Tax - For normal provision same rate of tax and surcharge as applicable will continue and for computation of tax under sec 115BAD & 115BAE on satisfaction of certain condition rate of tax will be 22% or 15% as the case may be and surcharge rate will be 10% in both the scenarios.
Co-operative Societies - Rate of Income Tax - For normal provision same rate of tax and surcharge as applicable will continue and for computation of tax under sec 115BAD & 115BAE on satisfaction of certain condition rate of tax will be 22% or 15% as the case may be and surcharge rate will be 10% in both the scenarios.
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