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 of unutilized CENVAT credit - Rule 5 of CCR - input services - Event Management Service - car parking services - The denial of credit stating that these services do not have nexus with the output services provided is not justified. - AT
Refund of unutilized CENVAT credit - Rule 5 of CCR - input services - Event Management Service - car parking services - The denial of credit stating that these services do not have nexus with the output services provided is not justified. - AT
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