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...
Remission of duty - Original Authority rejected the remission application on the ground that the appellant did not take proper care to prevent the fire. - reason for rejection of remission and consequently confirmation of demand is not legally tenable - AT
Remission of duty - Original Authority rejected the remission application on the ground that the appellant did not take proper care to prevent the fire. - reason for rejection of remission and consequently confirmation of demand is not legally tenable - AT
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