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...
Misuse of area based exemption and undue availment of rebate claims - Notfn. No. 56/2002-C.E - the goods cleared on payment of duty from irregular or excess credit, the said goods are to be treated as non-duty paid. - CGOVT
Misuse of area based exemption and undue availment of rebate claims - Notfn. No. 56/2002-C.E - the goods cleared on payment of duty from irregular or excess credit, the said goods are to be treated as non-duty paid. - CGOVT
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