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...
Right to information covers material held by or under the control of a public authority when an RTI request is made. Information concerning a private body may be sought only where another law permits the authority to access it, subject to the conditions and restrictions of that law. Regulatory power to call for information does not require a public authority to obtain, create, collect or collate material absent from its records merely to answer an RTI application. Directions requiring SEBI to procure information from BSE and provide it to applicants were treated as unsustainable, and the challenged CIC directions were quashed.
Right to information covers material held by or under the control of a public authority when an RTI request is made. Information concerning a private body may be sought only where another law permits the authority to access it, subject to the conditions and restrictions of that law. Regulatory power to call for information does not require a public authority to obtain, create, collect or collate material absent from its records merely to answer an RTI application. Directions requiring SEBI to procure information from BSE and provide it to applicants were treated as unsustainable, and the challenged CIC directions were quashed.
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