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...
Refund - Unjust enrichment - the contention that once credit note is issued, the manufacturer should be deemed to have absorbed the duty burden is to be rejected. - AT
Refund - Unjust enrichment - the contention that once credit note is issued, the manufacturer should be deemed to have absorbed the duty burden is to be rejected. - AT
Note: It is a system-generated summary and is for quick reference only.