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...
Unjust enrichment - As the appellants have obtained a certificate from CA confirming that the duty liability of SAD has not been passed on to the buyers by the appellants, the same is sufficient - AT
Unjust enrichment - As the appellants have obtained a certificate from CA confirming that the duty liability of SAD has not been passed on to the buyers by the appellants, the same is sufficient - AT
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