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 - it is an admitted fact that MS drums have not been manufactured by the appellant and therefore Rule 6(1) is not applicable even after the insertion of Explanation w.e.f. 01/03/2015.
CENVAT Credit - it is an admitted fact that MS drums have not been manufactured by the appellant and therefore Rule 6(1) is not applicable even after the insertion of Explanation w.e.f. 01/03/2015.
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