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...
Profiteering - 'Bathing Bar' and 'Instant Drink Powder 50 Gms. - Since the reduction in the base prices of these products is more than the additional ITC eligible thereon, the allegation of profiteering is not established.
Profiteering - 'Bathing Bar' and 'Instant Drink Powder 50 Gms. - Since the reduction in the base prices of these products is more than the additional ITC eligible thereon, the allegation of profiteering is not established.
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