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...
Exemption under Notification No.64/88 dated 1.3.1988 - withdrawal of the exemption certificate - Since having questioned the said withdrawal and having withdrawn it later on, we are of the opinion that the appellant cannot take exception to the duty demand made by the respondent - SC
Exemption under Notification No.64/88 dated 1.3.1988 - withdrawal of the exemption certificate - Since having questioned the said withdrawal and having withdrawn it later on, we are of the opinion that the appellant cannot take exception to the duty demand made by the respondent - SC
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