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 – Outdoor catering service – Definition of Input service excluded these services from 1.04.2011 – Service which have been received by assessee before 1-4-2011, credit would be available even if the payment of the said appeal stand on or after 2011 as per sub-rule 4(7) - AT
CENVAT Credit – Outdoor catering service – Definition of Input service excluded these services from 1.04.2011 – Service which have been received by assessee before 1-4-2011, credit would be available even if the payment of the said appeal stand on or after 2011 as per sub-rule 4(7) - AT
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