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...
Benefit of exemption from customs duty - import of power cables of voltage of more than 80V - telecom equipment for which these cables are used all have an operating voltage of less than 80V. - unintended aberrations in such compliance should not result in derailment of the exemption benefit otherwise eligible.
Benefit of exemption from customs duty - import of power cables of voltage of more than 80V - telecom equipment for which these cables are used all have an operating voltage of less than 80V. - unintended aberrations in such compliance should not result in derailment of the exemption benefit otherwise eligible.
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