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 claim - accumulated cenvat credit lying untilised - deemed export - as per procedure laid down under N/N. 5/2006 ibid, there is no condition on the manufacturer who cleared the goods to merchant exporter against the CT-1 certificate to execute any bond - AT
Refund claim - accumulated cenvat credit lying untilised - deemed export - as per procedure laid down under N/N. 5/2006 ibid, there is no condition on the manufacturer who cleared the goods to merchant exporter against the CT-1 certificate to execute any bond - AT
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