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...
Nature of activity - deemed sale or service? - in the present case the supply of goods involves transfer of right of possession and effective control on such goods and therefore would fall under the category of deemed sale - demand of service tax set aside - AT
Nature of activity - deemed sale or service? - in the present case the supply of goods involves transfer of right of possession and effective control on such goods and therefore would fall under the category of deemed sale - demand of service tax set aside - AT
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