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...
Conditions of Issuance of DFIA for each port removed - Now exporters can file single DFIA application for exports made from any EDI port - However, separate applications for export made from each non-EDI port is to be filed.
Conditions of Issuance of DFIA for each port removed - Now exporters can file single DFIA application for exports made from any EDI port - However, separate applications for export made from each non-EDI port is to be filed.
Note: It is a system-generated summary and is for quick reference only.