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...
Dishonor of Cheque - offense u/s 138 - Since issuance of cheque by the accused and his signature therein are admitted by the accused and the complainant has proved his case by way of preponderance of evidence, the lower appellate Court went wrong in setting aside the judgment of the trial Court.
Dishonor of Cheque - offense u/s 138 - Since issuance of cheque by the accused and his signature therein are admitted by the accused and the complainant has proved his case by way of preponderance of evidence, the lower appellate Court went wrong in setting aside the judgment of the trial Court.
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