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 goods without BIS certification - provisional release ordered by CESTAT. Test reports inconclusive regarding nature/composition and market value of goods. Appellants entitled to provisional release without insisting on BIS certificate, pending final adjudication. Appeal disposed.
Import of goods without BIS certification - provisional release ordered by CESTAT. Test reports inconclusive regarding nature/composition and market value of goods. Appellants entitled to provisional release without insisting on BIS certificate, pending final adjudication. Appeal disposed.
Note: It is a system-generated summary and is for quick reference only.