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 service tax paid on BAS services - Notification No. 18/2009-ST, dated 07-07-2009 - the non-fulfilment of the conditions is only a procedural lapse and can be condoned. - Refund allowed - AT
Refund of service tax paid on BAS services - Notification No. 18/2009-ST, dated 07-07-2009 - the non-fulfilment of the conditions is only a procedural lapse and can be condoned. - Refund allowed - AT
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