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...
Request for supply of non-RUD before adjudication of the dispute - Since the appellant insisted that non-RUDs and the assessed copies of bills of entries are relevant for proper adjudication of the matter, the same cannot be denied, which will amount to gross and flagrant violation of the principles of natural justice. - AT
Request for supply of non-RUD before adjudication of the dispute - Since the appellant insisted that non-RUDs and the assessed copies of bills of entries are relevant for proper adjudication of the matter, the same cannot be denied, which will amount to gross and flagrant violation of the principles of natural justice. - AT
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