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...
Classification of goods - “Hydraulic door closers” appears to be a mechanical device and as submitted by the counsel for the petitioner, it stops the speed of the door or retard the speed - cannot be classified as fitting for doors - HC
Classification of goods - “Hydraulic door closers” appears to be a mechanical device and as submitted by the counsel for the petitioner, it stops the speed of the door or retard the speed - cannot be classified as fitting for doors - HC
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