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...
100% EOU - import of 500 Kgs of Solenesol and 20 Kgs. of Octacosanol without payment of duty - passing of the order-in-original without waiting for a decision and without taking a decision on the application made by the appellant was unfair and cannot be justified. - AT
100% EOU - import of 500 Kgs of Solenesol and 20 Kgs. of Octacosanol without payment of duty - passing of the order-in-original without waiting for a decision and without taking a decision on the application made by the appellant was unfair and cannot be justified. - AT
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