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 Dumb Floating Cranes Barge - The purpose of such vessel is to load/unload cargo from ship/shore on to the barge and to move such cargo between ship and shore. Such vessels will be rightly classifiable under Heading 8905. - AT
Classification of Dumb Floating Cranes Barge - The purpose of such vessel is to load/unload cargo from ship/shore on to the barge and to move such cargo between ship and shore. Such vessels will be rightly classifiable under Heading 8905. - AT
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