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...
Construction Service - prima faice services rendered by the appellant would be taxable from 1.7.2010 only and any demand prior to that period prima facie seems to be not sustainable - AT
Construction Service - prima faice services rendered by the appellant would be taxable from 1.7.2010 only and any demand prior to that period prima facie seems to be not sustainable - AT
Note: It is a system-generated summary and is for quick reference only.