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...
Import of Pigeon (peas (Cajanus cajan) / Toor Dal - Import of restricted item or not - validity of notification - As far as the DGFT is concerned, the power has been given to the Director General of Foreign Trade, the Additional Director General and others to sign to authenticate all instruments made and executed in the name of the President of India (Rule 12). - there is no merit in the contention urged by the learned counsel for the petitioner.
Import of Pigeon (peas (Cajanus cajan) / Toor Dal - Import of restricted item or not - validity of notification - As far as the DGFT is concerned, the power has been given to the Director General of Foreign Trade, the Additional Director General and others to sign to authenticate all instruments made and executed in the name of the President of India (Rule 12). - there is no merit in the contention urged by the learned counsel for the petitioner.
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