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...
Whether Cenvat credit can be used towards payment of dues arising as a result of adjudication order – Held yes - there is no requirement that the same requires approval of any authority - AT
Whether Cenvat credit can be used towards payment of dues arising as a result of adjudication order – Held yes - there is no requirement that the same requires approval of any authority - AT
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