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...
Recovery of Interest - failure of the petitioner to fulfill the conditions of EPCG Scheme - The petitioners are entitled to reduction of the interest in terms of the policy decision taken by the Ministry of Commerce in their public notice - HC
Recovery of Interest - failure of the petitioner to fulfill the conditions of EPCG Scheme - The petitioners are entitled to reduction of the interest in terms of the policy decision taken by the Ministry of Commerce in their public notice - HC
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