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...
Import of crude oil - Concessional rate of duty under Notification No. 81/202-Cus - Forged manufacturing of soap - there was no purchase of caustic soda. There was no manufacture at all - no relief to the assessee - AT
Import of crude oil - Concessional rate of duty under Notification No. 81/202-Cus - Forged manufacturing of soap - there was no purchase of caustic soda. There was no manufacture at all - no relief to the assessee - AT
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