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...
Liability of service tax - construction activities mainly non commercial structures under JNNURM - none of the constructed blocks have got 12 or more units, attracting levy of service tax under Section 65(105) (zzzh) - demand set aside - AT
Liability of service tax - construction activities mainly non commercial structures under JNNURM - none of the constructed blocks have got 12 or more units, attracting levy of service tax under Section 65(105) (zzzh) - demand set aside - AT
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