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...
Seeking grant of Anticipatory Bail - illegal availment of ITC on GST, on the basis of forged invoices - other co-accused whose case was on similar footing was granted bail after his arrest and here in this case accused is coming for anticipatory bail while apprehending arrest from the department. Therefore, the ground of parity cannot be said to be applicable to the applicant on this application. - DSC
Seeking grant of Anticipatory Bail - illegal availment of ITC on GST, on the basis of forged invoices - other co-accused whose case was on similar footing was granted bail after his arrest and here in this case accused is coming for anticipatory bail while apprehending arrest from the department. Therefore, the ground of parity cannot be said to be applicable to the applicant on this application. - DSC
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