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...
CENVAT credit - change of name of manufacturer - all the five (5) disputed invoices have been issued within 05.03.2008 which is prior to change in name since the change in name had taken place on 15.05.2008 - credit allowed - AT
CENVAT credit - change of name of manufacturer - all the five (5) disputed invoices have been issued within 05.03.2008 which is prior to change in name since the change in name had taken place on 15.05.2008 - credit allowed - AT
Note: It is a system-generated summary and is for quick reference only.
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