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...
Adjustment of service tax paid paid in excess - self adjustment - the adjustment is not in respect of services which are not provided rather it is by way of discounts and rebates. - prima facie case is against the assessee - AT
Adjustment of service tax paid paid in excess - self adjustment - the adjustment is not in respect of services which are not provided rather it is by way of discounts and rebates. - prima facie case is against the assessee - AT
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