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...
Registration u/s 12AA - violation of various conditions in S 13(1)(d) cannot be examined at the time of granting registration and can be examined only while giving exemption u/s 11. - AT
Registration u/s 12AA - violation of various conditions in S 13(1)(d) cannot be examined at the time of granting registration and can be examined only while giving exemption u/s 11. - AT
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