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 - Courier service and CHA service - jurisdictional Central Excise officer of the recipient of the service, cannot question the classification of the service of the service provider. - AT
Denial of CENVAT Credit - Courier service and CHA service - jurisdictional Central Excise officer of the recipient of the service, cannot question the classification of the service of the service provider. - AT
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