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...
Exemption from levy of CVD on MRP basis - import of lipsticks - although the goods are sold in numbers, they are not required to pay duty on MRP as having the weight less than 10 gms per pc. - AT
Exemption from levy of CVD on MRP basis - import of lipsticks - although the goods are sold in numbers, they are not required to pay duty on MRP as having the weight less than 10 gms per pc. - AT
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