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 release of declared goods - Misdeclaration of imported goods - The appellant’s prayer for interim relief by releasing only the quantity of goods actually declared cannot be accepted because there is no provision for giving customs “out of charge” to only a part of the goods under section 47. The appellant could have redeemed the goods as per the order - AT
Seeking release of declared goods - Misdeclaration of imported goods - The appellant’s prayer for interim relief by releasing only the quantity of goods actually declared cannot be accepted because there is no provision for giving customs “out of charge” to only a part of the goods under section 47. The appellant could have redeemed the goods as per the order - AT
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