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 - C.I. Roller and separators - the items disputed being Separators and CI rollers are specifically used by the railways as the same are fitted to the specially designed wagons - to be classified under chapter 86 - AT
Classification of goods - C.I. Roller and separators - the items disputed being Separators and CI rollers are specifically used by the railways as the same are fitted to the specially designed wagons - to be classified under chapter 86 - AT
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