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...
CENVAT credit - transfer of credit - Rule 10 - transfer of second unit to the first unit - revenue argued that the factory as a whole need to be shifted. - This appears to be an absurd proposal and shall make the rule unworkable. - AT
CENVAT credit - transfer of credit - Rule 10 - transfer of second unit to the first unit - revenue argued that the factory as a whole need to be shifted. - This appears to be an absurd proposal and shall make the rule unworkable. - AT
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