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...
Non-discharge of duty liability on the inputs consumed for manufacturing of LPG - No removal of inputs as such - no duty requires to be paid if inputs are consumed that in an EOU, as it is treated as warehouse. - AT
Non-discharge of duty liability on the inputs consumed for manufacturing of LPG - No removal of inputs as such - no duty requires to be paid if inputs are consumed that in an EOU, as it is treated as warehouse. - AT
Note: It is a system-generated summary and is for quick reference only.