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...
Valuation - goods cleared from the factory but sold through consignment agents - there is no need to determine the assessable value on the basis of price at which the goods may be sold subsequent to the time of removal of goods
Valuation - goods cleared from the factory but sold through consignment agents - there is no need to determine the assessable value on the basis of price at which the goods may be sold subsequent to the time of removal of goods
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