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...
Clandestine removal - vanaspati - Seeking for keeping in abeyance the further proceeding pending in the court of the learned Addl. Chief Judicial Magistrate (Special Court), Cuttack till disposal of the Adjudication Proceedings under the Central Excise Act, 1944, in an another case - Whether the allegation in the adjudication proceeding and the proceeding for prosecution is identical? - The CRLMC stands allowed directing the further proceeding of the Complaint to be kept in abeyance pending disposal of the Department adjudication proceedings started under the Central Excise Act, 1944 and the Rules thereunder - HC
Clandestine removal - vanaspati - Seeking for keeping in abeyance the further proceeding pending in the court of the learned Addl. Chief Judicial Magistrate (Special Court), Cuttack till disposal of the Adjudication Proceedings under the Central Excise Act, 1944, in an another case - Whether the allegation in the adjudication proceeding and the proceeding for prosecution is identical? - The CRLMC stands allowed directing the further proceeding of the Complaint to be kept in abeyance pending disposal of the Department adjudication proceedings started under the Central Excise Act, 1944 and the Rules thereunder - HC
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