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...
Whether the service tax paid under the head of “Renting of immovable property” can be considered as payment of service tax under “Port Service” on the same service? - Yes - The department is free to make their internal adjustment in the account.
Whether the service tax paid under the head of “Renting of immovable property” can be considered as payment of service tax under “Port Service” on the same service? - Yes - The department is free to make their internal adjustment in the account.
Note: It is a system-generated summary and is for quick reference only.
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