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...
Production capacity based duty - compound levy - Ghutkha under Pan Masala Packing Machines - no excise duty can be imposed under PMPM Rules unless there is production or manufactured goods under the Excise law - AT
Production capacity based duty - compound levy - Ghutkha under Pan Masala Packing Machines - no excise duty can be imposed under PMPM Rules unless there is production or manufactured goods under the Excise law - AT
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