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...
Demand of service tax miscellaneous income - Scrutiny of Balance Sheet - Revenue failed to identify the services for which the said amount was received and examined other aspects such as abatement and exemption - demand set aside.
Demand of service tax miscellaneous income - Scrutiny of Balance Sheet - Revenue failed to identify the services for which the said amount was received and examined other aspects such as abatement and exemption - demand set aside.
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