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 services - security guard for providing security of guest house - cycle stand and residential premises outside the factory premises - these services have a nexus, though indirectly to the manufacturing activity - credit allowed.
CENVAT Credit - input services - security guard for providing security of guest house - cycle stand and residential premises outside the factory premises - these services have a nexus, though indirectly to the manufacturing activity - credit allowed.
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