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...
Ordinarily produces v/s incidentally produces - differential duty - the duty paid in respect of alloy steel castings under the Compounded Levy Scheme was in accordance with law and thus,the Commissioner’s Order is not sustainable. - AT
Ordinarily produces v/s incidentally produces - differential duty - the duty paid in respect of alloy steel castings under the Compounded Levy Scheme was in accordance with law and thus,the Commissioner’s Order is not sustainable. - AT
Note: It is a system-generated summary and is for quick reference only.