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...
Whether the plea that the withdrawal of the Anti-Dumping duty would have been with retrospective effect is justified? - No provisions of law found enabling the Designated Authority or empowering him to allow backdated relief in such circumstances - The answer is no - AT
Whether the plea that the withdrawal of the Anti-Dumping duty would have been with retrospective effect is justified? - No provisions of law found enabling the Designated Authority or empowering him to allow backdated relief in such circumstances - The answer is no - AT
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