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...
Recovery of service tax dues of the assessee from the bank a/c - dafaulter - VCES application was on grounds that two of the deposits made by the petitioner towards his arrears of tax dues was not covered under the Scheme - it was nevertheless a tax deposit and to that extent the petitioner could not be held a defaulter.
Recovery of service tax dues of the assessee from the bank a/c - dafaulter - VCES application was on grounds that two of the deposits made by the petitioner towards his arrears of tax dues was not covered under the Scheme - it was nevertheless a tax deposit and to that extent the petitioner could not be held a defaulter.
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