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...
Demand of anti-dumping duty - An importer who has imported goods on which no anti dumping was leviable cannot be saddled with the same by issuing a corrigendum notification and that too in a full-fledged mid-term review done by authority - AT
Demand of anti-dumping duty - An importer who has imported goods on which no anti dumping was leviable cannot be saddled with the same by issuing a corrigendum notification and that too in a full-fledged mid-term review done by authority - AT
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