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...
Penalty u/s 114 for abetment - Having regard to the fact and the role played by the appellant in the attempted illegal export and the nature of the impugned goods, levy of penalty confirmed - AT
Penalty u/s 114 for abetment - Having regard to the fact and the role played by the appellant in the attempted illegal export and the nature of the impugned goods, levy of penalty confirmed - AT
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