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...
Cash refund of unutilized credit - closure of factory - Cenvat credit lying with the appellant is also a duty and cannot be treated separately as compared to the Revenue in PLA account.
Cash refund of unutilized credit - closure of factory - Cenvat credit lying with the appellant is also a duty and cannot be treated separately as compared to the Revenue in PLA account.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
