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...
Rebate claim of service tax - any condition imposed by the notification must be capable of being complied with. If it is impossible of compliance, then there is no purpose behind it. - HC
Rebate claim of service tax - any condition imposed by the notification must be capable of being complied with. If it is impossible of compliance, then there is no purpose behind it. - HC
Note: It is a system-generated summary and is for quick reference only.