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...
Levy of duty on bi-product - Manufacture of beer - e carbon dioxide purchased from the carbon dioxide manufacturers is not comparable with the gas which was being produced in their factory. - goods in question are not marketable - AT
Levy of duty on bi-product - Manufacture of beer - e carbon dioxide purchased from the carbon dioxide manufacturers is not comparable with the gas which was being produced in their factory. - goods in question are not marketable - AT
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