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 - scope of input service - the services on which credit of tax paid was taken had been rendered to the respondent. It would also be natural for any assessee to take the credit of any tax that has already been paid in connection with their business activities - credit allowed - AT
CENVAT credit - scope of input service - the services on which credit of tax paid was taken had been rendered to the respondent. It would also be natural for any assessee to take the credit of any tax that has already been paid in connection with their business activities - credit allowed - AT
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