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 Exemption claim - 100% EOU - Scope of Notification No.22/2003 - exemption was not to operate in respect of the additional excise duty levied under the Finance Act, 1999 - HC
Denial of Exemption claim - 100% EOU - Scope of Notification No.22/2003 - exemption was not to operate in respect of the additional excise duty levied under the Finance Act, 1999 - HC
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