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...
Revocation of Customs Broker License - inordinate delay in completing the inquiry proceedings - timeline provided in Regulation 22 of the CHLR, 2004 were directory in nature and not mandatory - remanded to Tribunal for passing fresh order
Revocation of Customs Broker License - inordinate delay in completing the inquiry proceedings - timeline provided in Regulation 22 of the CHLR, 2004 were directory in nature and not mandatory - remanded to Tribunal for passing fresh order
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