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 - input services - rent for the premises leased for the purpose of back office as well as for the purpose of residential accommodation for its Managing Director and other officials who visit Bangalore on official work - credit allowed.
CENVAT Credit - input services - rent for the premises leased for the purpose of back office as well as for the purpose of residential accommodation for its Managing Director and other officials who visit Bangalore on official work - credit allowed.
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