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...
Secured creditors or not - mere fact that the Company’s properties have been attached, not even sold, prior to the winding-up order dated 19th July 2007 does not have any consequence on its status as an unsecured creditor at all.
Secured creditors or not - mere fact that the Company’s properties have been attached, not even sold, prior to the winding-up order dated 19th July 2007 does not have any consequence on its status as an unsecured creditor at all.
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