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...
Commercial Training & Coaching Services - sale of study material by the appellant on behalf of the companies, the product of whom were sold by the appellant - appellant is liable to pay service tax on the payment of sale of study material.
Commercial Training & Coaching Services - sale of study material by the appellant on behalf of the companies, the product of whom were sold by the appellant - appellant is liable to pay service tax on the payment of sale of study material.
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