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...
Seeking levy of Anti Dumping Duty - DA terminated the investigation, on the ground that appellant failed to prove any injury to Domestic industries - HC directed the DA to initiate inquiry / investigation - Contempt proceedings initiated against the DA for failure to make necessary inquiry - Both the orders of HC set aside - SC
Seeking levy of Anti Dumping Duty - DA terminated the investigation, on the ground that appellant failed to prove any injury to Domestic industries - HC directed the DA to initiate inquiry / investigation - Contempt proceedings initiated against the DA for failure to make necessary inquiry - Both the orders of HC set aside - SC
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