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...
Illegal export of antique statue - Commission of offences punishable under Section 132 & 135 (i) (a) - Section 25 of the Antiquities Act clearly creates a bar with regard to the prosecution under the Customs Act. - HC
Illegal export of antique statue - Commission of offences punishable under Section 132 & 135 (i) (a) - Section 25 of the Antiquities Act clearly creates a bar with regard to the prosecution under the Customs Act. - HC
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