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...
Recovery of Service Tax dues - Garnishee order - There is no illegality in the impugned Garnishee proceedings under Section 87 of the Act for recovery of the Service Tax dues from the petitioner. - HC
Recovery of Service Tax dues - Garnishee order - There is no illegality in the impugned Garnishee proceedings under Section 87 of the Act for recovery of the Service Tax dues from the petitioner. - HC
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