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...
Substitution of new section for section 57 of Customs Act, 1962 - Licensing of public warehouses - to vest with the Principal Commissioner of Customs or Commissioner of Customs the power to license a public warehouse.
Substitution of new section for section 57 of Customs Act, 1962 - Licensing of public warehouses - to vest with the Principal Commissioner of Customs or Commissioner of Customs the power to license a public warehouse.
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