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...
Delayed refund - Levy of Interest - interest on excess amount of customs duty deposited under protest at the time of passing of the Bill of Entry on provisional basis - The appellant is entitled to interest from the date of deposit of duty till the date of grant of refund @ 6% P.A. (at the prescribed rate) - AT
Delayed refund - Levy of Interest - interest on excess amount of customs duty deposited under protest at the time of passing of the Bill of Entry on provisional basis - The appellant is entitled to interest from the date of deposit of duty till the date of grant of refund @ 6% P.A. (at the prescribed rate) - AT
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