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...
Construction Service - Notification No. 1/2006-ST dated 01.03.2006 - Denial of CENVAT Credit - The intention of the Government is also express, that it is not to disallow the CENVAT Credit for the previous period as there is no such specific bar in the subsequent Notification no. 1/2006 - AT
Construction Service - Notification No. 1/2006-ST dated 01.03.2006 - Denial of CENVAT Credit - The intention of the Government is also express, that it is not to disallow the CENVAT Credit for the previous period as there is no such specific bar in the subsequent Notification no. 1/2006 - AT
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