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...
Extension of the date for issuing show cause notice after detention/seizure of the goods - view of the affected party from whom seizure has been made has not been taken - The impugned order is not sustainable.
Extension of the date for issuing show cause notice after detention/seizure of the goods - view of the affected party from whom seizure has been made has not been taken - The impugned order is not sustainable.
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