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...
Misconduct of CA - He cannot be a director of a company without the permission of the Council - Being a Chartered Accountant the respondent cannot actively carry on business through companies, trusts and firms - HC
Misconduct of CA - He cannot be a director of a company without the permission of the Council - Being a Chartered Accountant the respondent cannot actively carry on business through companies, trusts and firms - HC
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