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...
Individual jewellery appraiser - The amount received is paid by the bank as commission and not testing charges or certification charges - demand of service tax set aside - AT
Individual jewellery appraiser - The amount received is paid by the bank as commission and not testing charges or certification charges - demand of service tax set aside - AT
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