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...
Claim for remission of duty for the breakage and losses - it is not the case of the department that the loss due to breakage etc. was over and above the limit prescribed by the Board. - remission allowed - AT
Claim for remission of duty for the breakage and losses - it is not the case of the department that the loss due to breakage etc. was over and above the limit prescribed by the Board. - remission allowed - AT
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