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...
Eligibility - credit on capital goods and area based exemption notification no. 50/2003-CE dated 10.06.2003 - there is no valid legal ground in the present appeal for denying the credit on capital goods, - AT
Eligibility - credit on capital goods and area based exemption notification no. 50/2003-CE dated 10.06.2003 - there is no valid legal ground in the present appeal for denying the credit on capital goods, - AT
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