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 of SAD in terms of Notification No. 102/2007-Cus - The Tribunal interprets the notification liberally, emphasizing its intent to grant benefits to importers who fulfill the specified conditions. It holds that the procedural requirement should not hinder legitimate refund claims, especially when the appellant has complied with all essential conditions for eligibility.
Refund of SAD in terms of Notification No. 102/2007-Cus - The Tribunal interprets the notification liberally, emphasizing its intent to grant benefits to importers who fulfill the specified conditions. It holds that the procedural requirement should not hinder legitimate refund claims, especially when the appellant has complied with all essential conditions for eligibility.
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