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...
HC directed release of seized gold to petitioner upon execution of bonds as required by Senior Enforcement Officer, SGST Department, Palakkad. Property measuring 6 Ares and 7 sq. meters in Survey No.73/4-435 of Potta village, Chalakkudy Taluk, accepted as security pending Tribunal adjudication. Property owner (petitioner's father) required to file affidavit undertaking non-alienation and non-encumbrance of property until conclusion of Tribunal proceedings. Matter concerned reduction of fine in lieu of confiscation by Appellate Authority. Petition disposed of with conditions for release of seized gold against property security.
HC directed release of seized gold to petitioner upon execution of bonds as required by Senior Enforcement Officer, SGST Department, Palakkad. Property measuring 6 Ares and 7 sq. meters in Survey No.73/4-435 of Potta village, Chalakkudy Taluk, accepted as security pending Tribunal adjudication. Property owner (petitioner's father) required to file affidavit undertaking non-alienation and non-encumbrance of property until conclusion of Tribunal proceedings. Matter concerned reduction of fine in lieu of confiscation by Appellate Authority. Petition disposed of with conditions for release of seized gold against property security.
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