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...
Service tax was paid under wrong Registration No. - whether could be treated as non-payment of service tax or not? - the said Director (in whose the tax was deposited) has given No Objection Certificate and as such the deposit made by the Appellant has to be treated as having been made in his own Registration No.
Service tax was paid under wrong Registration No. - whether could be treated as non-payment of service tax or not? - the said Director (in whose the tax was deposited) has given No Objection Certificate and as such the deposit made by the Appellant has to be treated as having been made in his own Registration No.
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