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...
Clandestine Removal of goods - liability of successor - even the legal heirs may have been liable but not the successor - A successor would have been liable only for recovery of the liability once the assessment order was passed and adjudicated - HC
Clandestine Removal of goods - liability of successor - even the legal heirs may have been liable but not the successor - A successor would have been liable only for recovery of the liability once the assessment order was passed and adjudicated - HC
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