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...
Fabrication of structures at various sites would amount to manufacture and hence will not fall under the category of erection, installation and commissioning and no Service Tax liability arises - stay granted - AT
Fabrication of structures at various sites would amount to manufacture and hence will not fall under the category of erection, installation and commissioning and no Service Tax liability arises - stay granted - AT
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