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...
Demand of service tax - Service of supply of tangible goods such as excavators, rollers, pavers etc. - the conclusion on the basis of five work orders only is not correct - Matter remanded back - AT
Demand of service tax - Service of supply of tangible goods such as excavators, rollers, pavers etc. - the conclusion on the basis of five work orders only is not correct - Matter remanded back - AT
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