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...
Service tax on Repair and maintenance of building belonging to the Ministry of Defence and did not involve any commercial element - appellant has not made out a prima facie case - pre deposit ordered partly - AT
Service tax on Repair and maintenance of building belonging to the Ministry of Defence and did not involve any commercial element - appellant has not made out a prima facie case - pre deposit ordered partly - AT
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