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...
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver - The amendment introduces revised tariff values for several categories of goods under three distinct tables - TABLE-1, TABLE-2, and TABLE-3, replacing the existing ones. These tables include commodities ranging from different types of oils (such as Crude Palm Oil, RBD Palmolein, Crude Soya bean Oil) to metals (like Brass Scrap) and precious metals (Gold and Silver in various forms).
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver - The amendment introduces revised tariff values for several categories of goods under three distinct tables - TABLE-1, TABLE-2, and TABLE-3, replacing the existing ones. These tables include commodities ranging from different types of oils (such as Crude Palm Oil, RBD Palmolein, Crude Soya bean Oil) to metals (like Brass Scrap) and precious metals (Gold and Silver in various forms).
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