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...
Anti Dumping Duty - quantification of duty - fixing AD duty based on reference landed value is one of the accepted method which has been followed in the past including for various steel products produced by the same appellants. - AT
Anti Dumping Duty - quantification of duty - fixing AD duty based on reference landed value is one of the accepted method which has been followed in the past including for various steel products produced by the same appellants. - AT
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