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...
Notification No. 67/95 - it is very clear that the Government had intention only for levying duty on skimmed milk powder intended for sale and this is reinforced by the exemption notification issued subsequently - AT
Notification No. 67/95 - it is very clear that the Government had intention only for levying duty on skimmed milk powder intended for sale and this is reinforced by the exemption notification issued subsequently - AT
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