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...
Export goods improperly – Use of false and incorrect material – Movement of goods outside Customs area cannot be liable to confiscation - Since role of appellant was only to supply goods in domestic area, therefore no penalty should have been imposed upon appellant either under Section 114(i) or under Section 114AA - AT
Export goods improperly – Use of false and incorrect material – Movement of goods outside Customs area cannot be liable to confiscation - Since role of appellant was only to supply goods in domestic area, therefore no penalty should have been imposed upon appellant either under Section 114(i) or under Section 114AA - AT
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