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...
Production of aerated and mineral water - irrespective of the fact that the petitioners have not claimed remission of excise duty either under Rule 21, they are entitle to exemption to the extent of 0.5% - HC
Production of aerated and mineral water - irrespective of the fact that the petitioners have not claimed remission of excise duty either under Rule 21, they are entitle to exemption to the extent of 0.5% - HC
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