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...
Export of services - Money transfer business – Location of the consumer - Following decision of Paul Merchants Ltd. vs. C.C.E., Chandigarh [2012 (12) TMI 424 - CESTAT, DELHI (LB)] - stay granted - AT
Export of services - Money transfer business – Location of the consumer - Following decision of Paul Merchants Ltd. vs. C.C.E., Chandigarh [2012 (12) TMI 424 - CESTAT, DELHI (LB)] - stay granted - AT
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