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...
Refund/rebate of duty paid on goods exported - rejection of rebate claim on the ground of non submission of ARE-1 application - The submission of ARE-1 document was essential requirement and it cannot be condoned.
Refund/rebate of duty paid on goods exported - rejection of rebate claim on the ground of non submission of ARE-1 application - The submission of ARE-1 document was essential requirement and it cannot be condoned.
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