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 - service tax paid on installation and commissioning services provided by various service providers at the site on installation of their DG sets - they are eligible to take cenvat credit of the service tax paid on the input service provided by the sub-contractors - AT
CENVAT credit - service tax paid on installation and commissioning services provided by various service providers at the site on installation of their DG sets - they are eligible to take cenvat credit of the service tax paid on the input service provided by the sub-contractors - AT
Note: It is a system-generated summary and is for quick reference only.
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