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...
Export of goods - proof of export - The Central Excise Officer has to record a satisfaction that the claim is in order - It is question of fact as to whether the claim is genuine or not - Such satisfaction can be recorded even in the absence of original/duplicate copy of ARE-1 Form - matter remanded bak - HC
Export of goods - proof of export - The Central Excise Officer has to record a satisfaction that the claim is in order - It is question of fact as to whether the claim is genuine or not - Such satisfaction can be recorded even in the absence of original/duplicate copy of ARE-1 Form - matter remanded bak - HC
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