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...
Denial of Cenvat credit - whatever credit has been taken by them having revenue neutral situation therefore, the appellant is not required to reverse the Cenvat credit taken on transportation of dry sugar to their sister unit. - AT
Denial of Cenvat credit - whatever credit has been taken by them having revenue neutral situation therefore, the appellant is not required to reverse the Cenvat credit taken on transportation of dry sugar to their sister unit. - AT
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