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...
Clandestine removal - excess usage of raw material Sponge Iron, than mentioned - the entire demand is based on mere average yield of production and no concrete evidence to manufacture the alleged goods has been brought on the record by the department - charges of clandestine removal cannot be based on series of assumptions and presumptions.
Clandestine removal - excess usage of raw material Sponge Iron, than mentioned - the entire demand is based on mere average yield of production and no concrete evidence to manufacture the alleged goods has been brought on the record by the department - charges of clandestine removal cannot be based on series of assumptions and presumptions.
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