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...
Sub-contractors are also liable to pay service tax, notwithstanding the fact that the main contractor might have discharged the service tax liability. - prima facie case is against the assessee - AT
Sub-contractors are also liable to pay service tax, notwithstanding the fact that the main contractor might have discharged the service tax liability. - prima facie case is against the assessee - AT
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