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...
Service of Notice - returned unserved from addresses given by appellant - despite intimation given to the appellant (the customs department) are not taking steps to effect the publication - appeals are hereby dismissed for default
Service of Notice - returned unserved from addresses given by appellant - despite intimation given to the appellant (the customs department) are not taking steps to effect the publication - appeals are hereby dismissed for default
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