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...
CENVAT Credit - Common input service - Rule 6(3) - There is no bar for making payments as per prescribed percentages for the prior period also as it may not be feasible to segregate quantum of input service credit pertaining to dutiable and exempted services - AT
CENVAT Credit - Common input service - Rule 6(3) - There is no bar for making payments as per prescribed percentages for the prior period also as it may not be feasible to segregate quantum of input service credit pertaining to dutiable and exempted services - AT
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