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...
Change in Classification of imported goods - MIGLITOL - The arbitrary change of classification without notice to the appellant in respect of the impugned consignments is bad in law
Change in Classification of imported goods - MIGLITOL - The arbitrary change of classification without notice to the appellant in respect of the impugned consignments is bad in law
Note: It is a system-generated summary and is for quick reference only.