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...
Winding up Petition u/s 433(f) r.w. Section 439(c) of the Companies Act – Once the differences between the directors were sorted out – for which no attempt appears to have been made so far – the possibility of the company reviving its operations and making profits cannot be ruled out - HC
Winding up Petition u/s 433(f) r.w. Section 439(c) of the Companies Act – Once the differences between the directors were sorted out – for which no attempt appears to have been made so far – the possibility of the company reviving its operations and making profits cannot be ruled out - HC
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