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...
Works contract services - valuation - composition scheme - applicability of Rule 2A - data in respect of actual value of property in goods transferred in execution of the work is available and produced before the adjudicating authority - matter remanded back - AT
Works contract services - valuation - composition scheme - applicability of Rule 2A - data in respect of actual value of property in goods transferred in execution of the work is available and produced before the adjudicating authority - matter remanded back - AT
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