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...
Process amounting to manufacture or not - The ink was procured and refilled in the containers and labelled and cleared as such - There is no change in the essential character or end use of printing ink. Thus, no transformation takes place which would result to be referred as manufacturing activity - Activity not liable to duty - Amount paid as duty is amount to reversal of credit.
Process amounting to manufacture or not - The ink was procured and refilled in the containers and labelled and cleared as such - There is no change in the essential character or end use of printing ink. Thus, no transformation takes place which would result to be referred as manufacturing activity - Activity not liable to duty - Amount paid as duty is amount to reversal of credit.
Note: It is a system-generated summary and is for quick reference only.
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