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 proceedings - failure to pay dues - It is clear that these are minor glitches that may have arisen while execution of the work. - there is nothing on record to show that the petitioner did not finally complete the work or that the respondent had to get the defective work corrected from some third contractor. - Provisional Liquidator appointed.
Winding up proceedings - failure to pay dues - It is clear that these are minor glitches that may have arisen while execution of the work. - there is nothing on record to show that the petitioner did not finally complete the work or that the respondent had to get the defective work corrected from some third contractor. - Provisional Liquidator appointed.
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