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...
Whether the Respondent Assessee is entitled to refund claim of the excess duty paid on the discounts which were given to M/s. L & T, but which were not reflected in the invoice - refund allowed - AT
Whether the Respondent Assessee is entitled to refund claim of the excess duty paid on the discounts which were given to M/s. L & T, but which were not reflected in the invoice - refund allowed - AT
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