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...
Regular bail was granted to a transporter accused of facilitating clandestine transport of goods without invoices and e-way bills under the CGST Act. No GST liability had been computed or determined against the transporter, who was neither the manufacturer nor supplier of the goods. Considering this, the filing of the charge-sheet, the period of custody, and the likely duration of trial, bail was considered appropriate without addressing the merits. Release was made subject to the bond and surety conditions fixed by the trial court.
Regular bail was granted to a transporter accused of facilitating clandestine transport of goods without invoices and e-way bills under the CGST Act. No GST liability had been computed or determined against the transporter, who was neither the manufacturer nor supplier of the goods. Considering this, the filing of the charge-sheet, the period of custody, and the likely duration of trial, bail was considered appropriate without addressing the merits. Release was made subject to the bond and surety conditions fixed by the trial court.
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