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 ADD - imports of soda ash - there cannot be a gap between expiry of original duties or extension of one year thereof under second proviso to Section 9A(5) and extension of period of such imposition by 5 years - Any amounts collected or obligations imposed on the basis of those notifications are declared to be without authority of law - Petition is entitled for refund.
Extension of ADD - imports of soda ash - there cannot be a gap between expiry of original duties or extension of one year thereof under second proviso to Section 9A(5) and extension of period of such imposition by 5 years - Any amounts collected or obligations imposed on the basis of those notifications are declared to be without authority of law - Petition is entitled for refund.
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