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 on the CHA service and outward freight paid on export clearances - manufacture of water pumps - there is no merit in Revenue's contention that the appellant should have availed the benefit of Notification No. 17/2009 instead of taking Cenvat credit on the impugned services. - Credit allowed - AT
Cenvat credit on the CHA service and outward freight paid on export clearances - manufacture of water pumps - there is no merit in Revenue's contention that the appellant should have availed the benefit of Notification No. 17/2009 instead of taking Cenvat credit on the impugned services. - Credit allowed - AT
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