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...
Seizure U/s 110 - As the goods in question are not prohibitory items under the provisions of the Act , provisional release of the goods in question, is ordered with conditions - HC
Seizure U/s 110 - As the goods in question are not prohibitory items under the provisions of the Act , provisional release of the goods in question, is ordered with conditions - HC
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