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...
The Central Government, u/s 10(46) of IT Act 1961, has notified 'Mathura Vrindavan Development Authority' as an assessee for tax purposes. The Authority is constituted u/r the Uttar Pradesh Urban Planning Development Act, 1973. Effective from assessment year 2024-25, subject to the condition that it continues to operate u/r the said Act with specified purposes. This notification, issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, is signed by Under Secy. (TPL).
The Central Government, u/s 10(46) of IT Act 1961, has notified 'Mathura Vrindavan Development Authority' as an assessee for tax purposes. The Authority is constituted u/r the Uttar Pradesh Urban Planning Development Act, 1973. Effective from assessment year 2024-25, subject to the condition that it continues to operate u/r the said Act with specified purposes. This notification, issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, is signed by Under Secy. (TPL).
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