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...
Imposition of penalties u/s 114(i) - export of glass chimneys after verification and inspection - seal of container found broken - illegal export of Red Sanders - negligence alone is not enough for imposition of penalty - AT
Imposition of penalties u/s 114(i) - export of glass chimneys after verification and inspection - seal of container found broken - illegal export of Red Sanders - negligence alone is not enough for imposition of penalty - AT
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