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...
Approval of Resolution plan under I&B Code - Operational Creditor has been paid Nil as against 27.83% to the Financial Creditor - distribution as made between the FC and the OC is arbitrary and discriminatory and in contravention of Section 30(2)(b) of the ‘I&B Code’ - directed to modify the plan with same treatment to OC
Approval of Resolution plan under I&B Code - Operational Creditor has been paid Nil as against 27.83% to the Financial Creditor - distribution as made between the FC and the OC is arbitrary and discriminatory and in contravention of Section 30(2)(b) of the ‘I&B Code’ - directed to modify the plan with same treatment to OC
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