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...
Benefit of Exemption Notification No. 30/2004-C.E. denied - assessee written to the authorities indicating that the amount of credit which was carried forward by them has to be treated as lapsed - benefit of exemption notification not to be denied. - AT
Benefit of Exemption Notification No. 30/2004-C.E. denied - assessee written to the authorities indicating that the amount of credit which was carried forward by them has to be treated as lapsed - benefit of exemption notification not to be denied. - AT
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