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...
Refund claim - deemed exports - assessee claims that the supplies from DTA to SEZ unit is a deemed export and as good as physical exports - refund allowed - AT
Refund claim - deemed exports - assessee claims that the supplies from DTA to SEZ unit is a deemed export and as good as physical exports - refund allowed - AT
Note: It is a system-generated summary and is for quick reference only.