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...
Insolvency and BankruptcySeptember 23, 2019Case LawsAT
The Tribunal is empowered to restore the name of the Company and all other persons in their respective position for the purpose of initiation of CIRP u/s 7 and 9 of the I&B Code based on the application, if filed by the ‘Creditor’ or workman within twenty years from the date the name of the Company is struck off under sub-section (5) of Section 248.
The Tribunal is empowered to restore the name of the Company and all other persons in their respective position for the purpose of initiation of CIRP u/s 7 and 9 of the I&B Code based on the application, if filed by the ‘Creditor’ or workman within twenty years from the date the name of the Company is struck off under sub-section (5) of Section 248.
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