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...
Area based exemption - A unit availing of exemption under Notification No.56/2002 –CE cannot utilize BED credit for payment of education cess and S & H cess which are not exempted under this notification - AT
Area based exemption - A unit availing of exemption under Notification No.56/2002 –CE cannot utilize BED credit for payment of education cess and S & H cess which are not exempted under this notification - AT
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