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...
Validity of demand of service tax - ex-parte order passed by the adjudicating officer - the petitioner though repeatedly asked for extension of time to file reply, had not submitted any reply, even though such time was granted - writ petition dismissed.
Validity of demand of service tax - ex-parte order passed by the adjudicating officer - the petitioner though repeatedly asked for extension of time to file reply, had not submitted any reply, even though such time was granted - writ petition dismissed.
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