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 - credit of the ‘Sugar Cess’ as a duty of excise - Rule 3 of the Cenvat Credit Rules, 2004 - It is settled that Sugar Cess is a tax and not a fee - credit allowed.
CENVAT credit - credit of the ‘Sugar Cess’ as a duty of excise - Rule 3 of the Cenvat Credit Rules, 2004 - It is settled that Sugar Cess is a tax and not a fee - credit allowed.
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