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...
Discrepancy in Finished Goods Register (RG-1) - Goods were found excess were not in complete finished condition as these goods were not packed and could not be entered in the statutory records - no Demand - AT
Discrepancy in Finished Goods Register (RG-1) - Goods were found excess were not in complete finished condition as these goods were not packed and could not be entered in the statutory records - no Demand - AT
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