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 - Vipul Booster - the correct classification of the Vipul Booster is an insecticide under heading 3808.10 - the classification sought by the Revenue under sub heading 3101.00 as fertilizer is not applicable - AT
Classification of goods - Vipul Booster - the correct classification of the Vipul Booster is an insecticide under heading 3808.10 - the classification sought by the Revenue under sub heading 3101.00 as fertilizer is not applicable - AT
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