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...
Valuation - import of cranes - evasion of customs duty - The adjudicating authority has neither followed the principles of natural justice nor has he followed the correct legal principles to arrive at the transaction value - matter remanded back - AT
Valuation - import of cranes - evasion of customs duty - The adjudicating authority has neither followed the principles of natural justice nor has he followed the correct legal principles to arrive at the transaction value - matter remanded back - AT
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