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...
Cenvat Credit - input service – There is no dispute that PMP certificate is relatable to Maintenance & Repair of Whirlpool products since buyers of products of the said concern get assured post sales service. - Cenvat Credit allowed - AT
Cenvat Credit - input service – There is no dispute that PMP certificate is relatable to Maintenance & Repair of Whirlpool products since buyers of products of the said concern get assured post sales service. - Cenvat Credit allowed - AT
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