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...
Principles of natural justice - imposition of penalty on the co-noticee/appellant - Mere signing of bill that too in the capacity of being employee is not sufficient to prove gravest of allegations of improper export.
Principles of natural justice - imposition of penalty on the co-noticee/appellant - Mere signing of bill that too in the capacity of being employee is not sufficient to prove gravest of allegations of improper export.
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