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...
Refund claim - unjust enrichment - the Service Tax amount in question had not been shown as “claims receivable” in the balance sheet for the relevant period keeping even the possible realization of disputed amount from Department. - AT
Refund claim - unjust enrichment - the Service Tax amount in question had not been shown as “claims receivable” in the balance sheet for the relevant period keeping even the possible realization of disputed amount from Department. - AT
Note: It is a system-generated summary and is for quick reference only.