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...
Since the goods were detained by the Customs Department, revenue liable to release the cargo stored in E1 Shed without insisting for any payment towards demurrage charges. - Refund shall be granted of the amount received by them towards the demurrage charges for the 20% of the cargo - HC
Since the goods were detained by the Customs Department, revenue liable to release the cargo stored in E1 Shed without insisting for any payment towards demurrage charges. - Refund shall be granted of the amount received by them towards the demurrage charges for the 20% of the cargo - HC
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