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...
Determination of value of the processed fabrics - the quantity of grey fabrics received and later on processing shrunk, has no bearing with the specific rate of duty applied at the time of clearance of processed fabrics - AT
Determination of value of the processed fabrics - the quantity of grey fabrics received and later on processing shrunk, has no bearing with the specific rate of duty applied at the time of clearance of processed fabrics - AT
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