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...
Duty demand - Clandestine removal of goods - Shortage of goods - as the stocktaking in the factory had been done during monsoon period in the month of June, 2000 when there is no question of yarn losing weight. - AT
Duty demand - Clandestine removal of goods - Shortage of goods - as the stocktaking in the factory had been done during monsoon period in the month of June, 2000 when there is no question of yarn losing weight. - AT
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