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...
Correctness of quantum of refund granted under Rule 5 of the CENVAT Credit Rules, 2004 – if the revenue wants to reduce the value of the invoices from the export turnover, the same also should be removed from the total turnover of the export - AT
Correctness of quantum of refund granted under Rule 5 of the CENVAT Credit Rules, 2004 – if the revenue wants to reduce the value of the invoices from the export turnover, the same also should be removed from the total turnover of the export - AT
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