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...
Extended period of limitation - duty demand - charge of deliberate evasion of duty has been alleged against the appellant - invoice price should be treated as cum duty price for the quantification of demand of duty and interest and penalty are to be quantified accordingly - AT
Extended period of limitation - duty demand - charge of deliberate evasion of duty has been alleged against the appellant - invoice price should be treated as cum duty price for the quantification of demand of duty and interest and penalty are to be quantified accordingly - AT
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