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 - denial on the ground that the duty involved is not indicated in the relevant invoices, also on the ground that the name of the appellant itself does not figure in the invoice - credit not allowed.
CENVAT Credit - denial on the ground that the duty involved is not indicated in the relevant invoices, also on the ground that the name of the appellant itself does not figure in the invoice - credit not allowed.
Note: It is a system-generated summary and is for quick reference only.
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