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...
Import of services from non-resident associate group company situated in Netherland - Reverse charge - The appellant is liable to pay service tax on services received from foreign entity on reverse charge basis with effect from 18.04.2006 - AT
Import of services from non-resident associate group company situated in Netherland - Reverse charge - The appellant is liable to pay service tax on services received from foreign entity on reverse charge basis with effect from 18.04.2006 - AT
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