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...
SEZ Unit - rejection of refund claim - jurisdiction over port of import - the finding of Asst. Commissioner Import Mumbai to refuse refund claim on grounds of jurisdiction holding that the Mumbai customs have no authority is erroneous.
SEZ Unit - rejection of refund claim - jurisdiction over port of import - the finding of Asst. Commissioner Import Mumbai to refuse refund claim on grounds of jurisdiction holding that the Mumbai customs have no authority is erroneous.
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