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 - neutralization of credit - in case of exempted goods and clearance on payment of duty which is much more than the amount required in terms of Rule 6(3)(b), there is no question of further payment
CENVAT credit - neutralization of credit - in case of exempted goods and clearance on payment of duty which is much more than the amount required in terms of Rule 6(3)(b), there is no question of further payment
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