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...
Refund claim - Section 27 of the Customs Act, 1962 - it is not in dispute that irrespective of any type of record in the department, the register by whatever name it is called, the protest was recorded - period of limitation not appliable - AT
Refund claim - Section 27 of the Customs Act, 1962 - it is not in dispute that irrespective of any type of record in the department, the register by whatever name it is called, the protest was recorded - period of limitation not appliable - AT
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