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...
Denial of refund claim - unjust enrichment - price of biris remained same irrespective of the amount of duty paid mainly whether it is Rs. 8/- or Rs. 10/- - refund allowed - AT
Denial of refund claim - unjust enrichment - price of biris remained same irrespective of the amount of duty paid mainly whether it is Rs. 8/- or Rs. 10/- - refund allowed - AT
Note: It is a system-generated summary and is for quick reference only.