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...
Penalty - as per Sec. 80 and looking to the fact that appellant has paid the entire service tax along with interest, penalties under Sec. 77 & 78 are not imposable upon the appellant - AT
Penalty - as per Sec. 80 and looking to the fact that appellant has paid the entire service tax along with interest, penalties under Sec. 77 & 78 are not imposable upon the appellant - AT
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