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...
Denail of Cenvat Credit - whether bought out items are inputs - The appellant is entitled to take CENVAT credit on the bought-out parts used in the installation of boilers - AT
Denail of Cenvat Credit - whether bought out items are inputs - The appellant is entitled to take CENVAT credit on the bought-out parts used in the installation of boilers - AT
Note: It is a system-generated summary and is for quick reference only.