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 - input/capital goods - old Structures and other structural items - The inputs procured have in fact been used in the fabrication of capital goods and hence are entitled to the CENVAT Credit.
CENVAT Credit - input/capital goods - old Structures and other structural items - The inputs procured have in fact been used in the fabrication of capital goods and hence are entitled to the CENVAT Credit.
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