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...
Valuation - inclusion of cost of advertisement incurred by the dealers in assessable value - cost of advertisement and sales promotion activity carried out by the dealers, after sale of the motor cars - cannot be added to the transaction value - AT
Valuation - inclusion of cost of advertisement incurred by the dealers in assessable value - cost of advertisement and sales promotion activity carried out by the dealers, after sale of the motor cars - cannot be added to the transaction value - AT
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