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...
Statutory appellate remedy before the National Company Law Appellate Tribunal must ordinarily be pursued against NCLT orders, including orders approving revised resolution plans under the insolvency process. Writ jurisdiction should not be exercised where that effective appellate remedy is available. The Supreme Court set aside interim orders that had entertained writ applications challenging an NCLT order, while leaving the parties free to seek relief before the appropriate forum and keeping the merits of their grievances open.
Statutory appellate remedy before the National Company Law Appellate Tribunal must ordinarily be pursued against NCLT orders, including orders approving revised resolution plans under the insolvency process. Writ jurisdiction should not be exercised where that effective appellate remedy is available. The Supreme Court set aside interim orders that had entertained writ applications challenging an NCLT order, while leaving the parties free to seek relief before the appropriate forum and keeping the merits of their grievances open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
