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...
Whether “write off” of inputs on account of damage or become unfit during the course of manufacture, can be equated to clearance of inputs as such and no reversal of credit is warranted in such situation? - credit not to be reversed - AT
Whether “write off” of inputs on account of damage or become unfit during the course of manufacture, can be equated to clearance of inputs as such and no reversal of credit is warranted in such situation? - credit not to be reversed - AT
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