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...
Small service provider -once the appellant avail CENVAT Credit on the capital goods, the benefit of exemption under Notification No. 6/2005-ST, would not be available - AT
Small service provider -once the appellant avail CENVAT Credit on the capital goods, the benefit of exemption under Notification No. 6/2005-ST, would not be available - AT
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