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...
Classification of services - assessee collected newspaper bundled and distributed them to various agents for a consideration - the Department itself is not sure under which head the appellant is liable for service tax - demand set aside.
Classification of services - assessee collected newspaper bundled and distributed them to various agents for a consideration - the Department itself is not sure under which head the appellant is liable for service tax - demand set aside.
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