Charitable sports promotion: sponsorship receipts alone did not defeat registration where funds supported tournaments and player development activitie...
Overdue associated-enterprise receivables: debt-free status defeated notional-interest adjustment, while employee stock-option costs qualified as busi...
Retrospective assessment-limitation amendments validate final orders while contemporaneous segment data governs transfer-pricing comparability and tol...
Transfer pricing adjustments must track international transactions, while unsupported AMP adjustments and unsuitable manufacturing comparables require...
Refund of CENVAT Credit - export of goods - earlier credit was reversed treating the goods as exempt - appellant is entitled to take the amount in cash - AT
Refund of CENVAT Credit - export of goods - earlier credit was reversed treating the goods as exempt - appellant is entitled to take the amount in cash - AT
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