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...
Exemption - Ntf. No. 74/93-CE – the intended or actual user of the poles also being the Board itself, and not any Department of the State Government, the other condition are is not fulfilled. - Exemption denied - AT
Exemption - Ntf. No. 74/93-CE – the intended or actual user of the poles also being the Board itself, and not any Department of the State Government, the other condition are is not fulfilled. - Exemption denied - AT
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