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...
Jurisdiction of High Court - Infringement of the Trademark / Copyright - No doubt about it that a suit can be filed by the plaintiff at a place where he is residing or carrying on business or personally works for gain. - However, if the plaintiff is residing or carrying on business etc. at a place where cause of action, wholly or in part, has also arisen, he has to file a suit at that place. - SC
Jurisdiction of High Court - Infringement of the Trademark / Copyright - No doubt about it that a suit can be filed by the plaintiff at a place where he is residing or carrying on business or personally works for gain. - However, if the plaintiff is residing or carrying on business etc. at a place where cause of action, wholly or in part, has also arisen, he has to file a suit at that place. - SC
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