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 of service tax utilized for the payment of Central Excise duty at the time of clearance and manufacture of excisable goods - pre deposit waived - AT
CENVAT credit of service tax utilized for the payment of Central Excise duty at the time of clearance and manufacture of excisable goods - pre deposit waived - AT
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