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...
The customs notification amends the list of inland container depots in Rajasthan by correcting the Kishangarh entry and inserting Village Hirnoda, Jaipur as a notified place for unloading imported goods and loading export goods, or any class of such goods. The amendment updates the Table to reflect Kishangarh as item (xi) and adds item (xii) for Village Hirnoda, thereby extending the authorised customs handling facilities to that location under the principal notification.
The customs notification amends the list of inland container depots in Rajasthan by correcting the Kishangarh entry and inserting Village Hirnoda, Jaipur as a notified place for unloading imported goods and loading export goods, or any class of such goods. The amendment updates the Table to reflect Kishangarh as item (xi) and adds item (xii) for Village Hirnoda, thereby extending the authorised customs handling facilities to that location under the principal notification.
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