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 of duty paid by the Job worker - No merit in the contention of the revenue that the job workers cannot prefer to pay excise duty in spite of having exemption notification No. 214/86 - HC
Cenvat Credit of duty paid by the Job worker - No merit in the contention of the revenue that the job workers cannot prefer to pay excise duty in spite of having exemption notification No. 214/86 - HC
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