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 - sales commission for domestic, as well as on export sale - The service availed by the respondent would not be outside scope of ‘input service’ and disallowance of CENVAT credit is without merit - AT
CENVAT credit - sales commission for domestic, as well as on export sale - The service availed by the respondent would not be outside scope of ‘input service’ and disallowance of CENVAT credit is without merit - AT
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