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...
Levy of penalty - Business Auxiliary Service - Receipt of commission from the financial institutions/banks - The board circular specifically states that there were certain doubts in the mind of the field formation and hence, reference was made - penalty waived invoking section 80 - AT
Levy of penalty - Business Auxiliary Service - Receipt of commission from the financial institutions/banks - The board circular specifically states that there were certain doubts in the mind of the field formation and hence, reference was made - penalty waived invoking section 80 - AT
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