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...
Restoration of appeal - Doctrine of merger - all efforts were made by the appellant to see that he does not comply with the order of predeposit and/or confirmed the duty liability - petition dismissed - HC
Restoration of appeal - Doctrine of merger - all efforts were made by the appellant to see that he does not comply with the order of predeposit and/or confirmed the duty liability - petition dismissed - HC
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