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...
Confiscation of goods – Unaccounted goods - Non-entry of goods in RG-I register – Intention to evade duty - the wire in question is not liable to confiscation for their non-entry in RG-I register. - AT
Confiscation of goods – Unaccounted goods - Non-entry of goods in RG-I register – Intention to evade duty - the wire in question is not liable to confiscation for their non-entry in RG-I register. - AT
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