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...
Excisability of Spent Earth arising as a residue in the process of refining crude palm oil - Marketability of the goods - Scopeo of Section 2(d) as well as in Section 2(f) of Central Excise Act - Spent Earth arising as a residue cannot be held as excisable goods - AT
Excisability of Spent Earth arising as a residue in the process of refining crude palm oil - Marketability of the goods - Scopeo of Section 2(d) as well as in Section 2(f) of Central Excise Act - Spent Earth arising as a residue cannot be held as excisable goods - AT
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