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...
High Court cannot dismiss an appeal for non-prosecution simpliciter without examining the merits - the court is not bound to adjourn the matter if both the appellant or his counsel/lawyer are absent - SC
High Court cannot dismiss an appeal for non-prosecution simpliciter without examining the merits - the court is not bound to adjourn the matter if both the appellant or his counsel/lawyer are absent - SC
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