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...
Import of brand new vehicle or not - Valuation of the car - Regarding the eligibility for customs duty exemption, the tribunal found that the vehicle's low mileage (121 km) and registration in UAE were not sufficient evidence to deem it as used. It emphasized that registration in UAE was likely for technical formalities and not for actual use.
Import of brand new vehicle or not - Valuation of the car - Regarding the eligibility for customs duty exemption, the tribunal found that the vehicle's low mileage (121 km) and registration in UAE were not sufficient evidence to deem it as used. It emphasized that registration in UAE was likely for technical formalities and not for actual use.
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