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...
Imports from China - Confiscation orders and penalty - The term “Cosmetic” defined by Section 3(aaa) of the Drugs and Cosmetics Act, 1940 is altogether different goods from “drug” and “substance” in the eyes of law. - AT
Imports from China - Confiscation orders and penalty - The term “Cosmetic” defined by Section 3(aaa) of the Drugs and Cosmetics Act, 1940 is altogether different goods from “drug” and “substance” in the eyes of law. - AT
Note: It is a system-generated summary and is for quick reference only.