24th of April
2007 as an indirectly wholly owned subsidiary of Walmart stores Inc. USA.
It is engaged in providing various types of consultancy services ... assistance to domestic Indian entities i.e. Walmart India Private Limited and
an unrelated entity Bharti Retail Limited. The services rendered by the
appellant were
Bcl Securities Pvt Ltd, Gurgaon vs Acit Circle-4(1), New Delhi on 8 October
expatriates are the strategic
experience and guidance which the employees of Walmart
Group have gained from years of operations in retail
business. Therefore, owing
also not disallowed. Our attention was also
drawn to the certificates from Walmart is filed which reads as under:-
"TO WHOMSOEVER IT MAY CONCERN
also not disallowed. Our attention was also
drawn to the certificates from Walmart is filed which reads as under:-
"TO WHOMSOEVER IT MAY CONCERN
also not disallowed. Our attention was also
drawn to the certificates from Walmart is filed which reads as under:-
"TO WHOMSOEVER IT MAY CONCERN
