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...
Option to pay 25% of the service tax towards penalty under Section 78 - assessee given an option to pay 25% of the service tax towards penalty under Section 78 of Finance Act, 1994 within 30 days of the communication of order.... - AT
Option to pay 25% of the service tax towards penalty under Section 78 - assessee given an option to pay 25% of the service tax towards penalty under Section 78 of Finance Act, 1994 within 30 days of the communication of order.... - AT
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