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...
Classification of Goods - manufacturing of stainless steel paddy parboiling and drier plant – Revenue was of the view that the goods attract the excise duty and are not exempted from the duty, as these goods fall in CET Heading 8419 and not 8437 - assessee may clear goods without payment of duty subject of furnishing of bod - revenue to issue SCN - HC
Classification of Goods - manufacturing of stainless steel paddy parboiling and drier plant – Revenue was of the view that the goods attract the excise duty and are not exempted from the duty, as these goods fall in CET Heading 8419 and not 8437 - assessee may clear goods without payment of duty subject of furnishing of bod - revenue to issue SCN - HC
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