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...
Classification of goods - PP FIBC bags - The tribunal noted that, the issue of classification was resolved in favor of the appellant based on a previous decision regarding similar products. Accordingly, items PP FIBC bags are rightly classifiable under Chapter 6305 3200.
Classification of goods - PP FIBC bags - The tribunal noted that, the issue of classification was resolved in favor of the appellant based on a previous decision regarding similar products. Accordingly, items PP FIBC bags are rightly classifiable under Chapter 6305 3200.
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