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...
Imported remelted zinc from Australia - CESTAT upheld the reclassification of "remelted zinc" by the department under CTH 7901 20 90, rejecting the appellant's classification under CTH 7901 12 00. Despite challenges to the reliance on test reports and the imposition of penalties, the tribunal found no fault in the department's actions.
Imported remelted zinc from Australia - CESTAT upheld the reclassification of "remelted zinc" by the department under CTH 7901 20 90, rejecting the appellant's classification under CTH 7901 12 00. Despite challenges to the reliance on test reports and the imposition of penalties, the tribunal found no fault in the department's actions.
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