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...
Levy of penalty on G-cardholder of M/s. Quick Clear Agency, holder of CHA licence - involvement in smuggling of goods - the penalty imposed by the adjudicating authority is not unreasonable or arbitrary. - AT
Levy of penalty on G-cardholder of M/s. Quick Clear Agency, holder of CHA licence - involvement in smuggling of goods - the penalty imposed by the adjudicating authority is not unreasonable or arbitrary. - AT
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