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...
Confiscation of Goods – Service of notice – Lapse of period – date of sending or dispatching notice by registered post is date of giving notice as contemplated under Section 110(2) - date of service of notice cannot be held as one which entitles petitioner to seek for return of goods on ground that six months period had expired - HC
Confiscation of Goods – Service of notice – Lapse of period – date of sending or dispatching notice by registered post is date of giving notice as contemplated under Section 110(2) - date of service of notice cannot be held as one which entitles petitioner to seek for return of goods on ground that six months period had expired - HC
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