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...
Revocation of Customs Broker License - forfeiture of security deposit - levy of penalty - the appellant is responsible for the use of Customs Broker License by its employees and presence of printed baggage declaration list of items containing unaccompanied baggage having the logo and the name of the appellant indicates involvement of the appellant in dealing with the goods which were found undeclared in the accompanied baggage. - AT
Revocation of Customs Broker License - forfeiture of security deposit - levy of penalty - the appellant is responsible for the use of Customs Broker License by its employees and presence of printed baggage declaration list of items containing unaccompanied baggage having the logo and the name of the appellant indicates involvement of the appellant in dealing with the goods which were found undeclared in the accompanied baggage. - AT
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