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 CHA - Import of Ivory and its articles - Ld. Commissioner has not given reason how the appellant has contravened the aforesaid provision. Therefore, it cannot be alleged that the appellant has not followed the provision of Rule 13(d), (e) and (o) of CHALR, 2004 - AT
Levy of penalty on CHA - Import of Ivory and its articles - Ld. Commissioner has not given reason how the appellant has contravened the aforesaid provision. Therefore, it cannot be alleged that the appellant has not followed the provision of Rule 13(d), (e) and (o) of CHALR, 2004 - AT
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