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 of SAD - whether the rice bran and the extracted rice bran oil are one and same commodity to avail benefit of notification? - Held No - refund not allowed.
Refund of SAD - whether the rice bran and the extracted rice bran oil are one and same commodity to avail benefit of notification? - Held No - refund not allowed.
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