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...
Complaints against various members of ICAI - litigants, such as the petitioner, who have made litigation their business/vocation ought to be discouraged - the present petition is dismissed with costs quantified at ₹1,00,000/-.
Complaints against various members of ICAI - litigants, such as the petitioner, who have made litigation their business/vocation ought to be discouraged - the present petition is dismissed with costs quantified at ₹1,00,000/-.
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