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...
Undervaluation - Import of “Whey Protein” - appellant deposited the entire amount prior to issue of demand - The Applicant and co-applicant are granted immunities from prosecution - Sett
Undervaluation - Import of “Whey Protein” - appellant deposited the entire amount prior to issue of demand - The Applicant and co-applicant are granted immunities from prosecution - Sett
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