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...
Refund of accumulated cenvat credit - Visa charges was explained by the learned counsel for appellant to be service tax paid on services consumed for visa interview of employees to go abroad. The services were availed from M/s. OSI Consulting Services. - these services are not eligible for refund - AT
Refund of accumulated cenvat credit - Visa charges was explained by the learned counsel for appellant to be service tax paid on services consumed for visa interview of employees to go abroad. The services were availed from M/s. OSI Consulting Services. - these services are not eligible for refund - AT
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