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 - Cargo Handling Services - input services relates to repair and renovation of the premises are essential for maintenance and upkeep of the premises which is used for storing imported goods and to render the service of cargo handling at the customs station - credit duly allowable
CENVAT Credit - Cargo Handling Services - input services relates to repair and renovation of the premises are essential for maintenance and upkeep of the premises which is used for storing imported goods and to render the service of cargo handling at the customs station - credit duly allowable
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