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...
Detention order - time limitation for issuance of detention order expired - section 129 of TNGST Act - since the admitted dates clearly reveal the lapses in adhering to the statutory and stipulated timelines, the case of the petitioner merits acceptance - The impugned orders are set aside. The vehicle in question shall be released forthwith - HC
Detention order - time limitation for issuance of detention order expired - section 129 of TNGST Act - since the admitted dates clearly reveal the lapses in adhering to the statutory and stipulated timelines, the case of the petitioner merits acceptance - The impugned orders are set aside. The vehicle in question shall be released forthwith - HC
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