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 on the basis of debit note – Prima facie when the appellant failed to follow prescribed mode, as an interim measure it was directed to deposit 50% of the service tax demanded in each appeal - AT
CENVAT Credit on the basis of debit note – Prima facie when the appellant failed to follow prescribed mode, as an interim measure it was directed to deposit 50% of the service tax demanded in each appeal - AT
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