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 - issue of credit notes/debit notes - there is no such provision in the scheme of the Central Excise Act and the Rules thereunder that on subsequent alteration of transaction value, there results an automatic adjustment in the duty payable
CENVAT credit - issue of credit notes/debit notes - there is no such provision in the scheme of the Central Excise Act and the Rules thereunder that on subsequent alteration of transaction value, there results an automatic adjustment in the duty payable
Note: It is a system-generated summary and is for quick reference only.
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