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 on GTA service - The law is against the appellant for the period from 1/4/2008 as the definition of input service under Rule 2(l) of the CENVAT Credit Rules 2004 was amended - AT
CENVAT credit on GTA service - The law is against the appellant for the period from 1/4/2008 as the definition of input service under Rule 2(l) of the CENVAT Credit Rules 2004 was amended - AT
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