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...
Refund of service tax - export of goods - The fact that the C&F agent which had provided this service to the appellant had itemised the total consideration into various components does not detract from the fact that the services provided are C&F - AT
Refund of service tax - export of goods - The fact that the C&F agent which had provided this service to the appellant had itemised the total consideration into various components does not detract from the fact that the services provided are C&F - AT
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