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...
Duty demand under Rule 16 of the Central Excise Rules, 2002 - no Cenvat Credit was taken at the time of receipt of used glass bottles/plastic crates – thus, amount to be paid at the time of clearance will be zero. - AT
Duty demand under Rule 16 of the Central Excise Rules, 2002 - no Cenvat Credit was taken at the time of receipt of used glass bottles/plastic crates – thus, amount to be paid at the time of clearance will be zero. - AT
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