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 de-notified 0.66 hectare from the Special Economic Zone at Kadubeesanahalli Village, Varthur Hobli, Bangalore District, for a sector-specific IT/ITES SEZ. The de-notified land, identified in Survey Nos. 17/3(P) and 17/4, is to be used for infrastructure creation consistent with the SEZ objective and the applicable State land use guidelines. The action was taken after State Government approval, recommendation by the Development Commissioner, and satisfaction that the statutory requirements were fulfilled. The resultant notified SEZ area stands reduced to 17.3307 hectares.
The Central Government de-notified 0.66 hectare from the Special Economic Zone at Kadubeesanahalli Village, Varthur Hobli, Bangalore District, for a sector-specific IT/ITES SEZ. The de-notified land, identified in Survey Nos. 17/3(P) and 17/4, is to be used for infrastructure creation consistent with the SEZ objective and the applicable State land use guidelines. The action was taken after State Government approval, recommendation by the Development Commissioner, and satisfaction that the statutory requirements were fulfilled. The resultant notified SEZ area stands reduced to 17.3307 hectares.
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