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...
Cancellation of Import Export Code Number (IEC Number) - no opportunity was given to the petitioner and also copy of the order was not sent to them, which amounts to violation of the principles of natural justice. - matter remanded back - HC
Cancellation of Import Export Code Number (IEC Number) - no opportunity was given to the petitioner and also copy of the order was not sent to them, which amounts to violation of the principles of natural justice. - matter remanded back - HC
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