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...
Release of seized gold - failure to issue within 6 months - service by affixing the notice on the notice board of the customs house would arise only in the event that the notice “cannot be served in the manner prescribed under the said clause” as laid down under Section 153 (a) - HC
Release of seized gold - failure to issue within 6 months - service by affixing the notice on the notice board of the customs house would arise only in the event that the notice “cannot be served in the manner prescribed under the said clause” as laid down under Section 153 (a) - HC
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