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 - Capital goods - the video control cabinet being an accessory of injection moulding machine which falls under 8477 and the same is covered by serial no. 2, the credit on video control cabinet is admissible
CENVAT credit - Capital goods - the video control cabinet being an accessory of injection moulding machine which falls under 8477 and the same is covered by serial no. 2, the credit on video control cabinet is admissible
Note: It is a system-generated summary and is for quick reference only.