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...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
Exemption u/s 11 - disallowance of expenditure incurred on foreign travel - Expenditure for obtaining the donations from the various donors who were stationed abroad - The donations received are utilized for charitable purpose which is never doubted by the AO, the foreign travel expenses incurred for obtaining the above said donations is to be allowed as an expenditure - AT
Exemption u/s 11 - disallowance of expenditure incurred on foreign travel - Expenditure for obtaining the donations from the various donors who were stationed abroad - The donations received are utilized for charitable purpose which is never doubted by the AO, the foreign travel expenses incurred for obtaining the above said donations is to be allowed as an expenditure - AT
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