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...
Dishonor of Cheque - Direction to deposit 30% of composition amount in lieu of suspension of sentence imposed by learned trial Court - ven if original complaint is filed prior to amendment of S. 148 of the Act, appellate court can exercise power under S. 148 to direct accused to deposit minimum 20% of compensation. - Compensation amount modified from 30% to 20% - HC
Dishonor of Cheque - Direction to deposit 30% of composition amount in lieu of suspension of sentence imposed by learned trial Court - ven if original complaint is filed prior to amendment of S. 148 of the Act, appellate court can exercise power under S. 148 to direct accused to deposit minimum 20% of compensation. - Compensation amount modified from 30% to 20% - HC
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