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 - validity of signature on the cheques - rebuttal of presumption - The accused is a bank employee. If really he issued the cheques in order to repay the hand loan, he himself would have filled up all the particulars in the cheque. So looked in this background certainly a doubt arises in the case of the complainant and there is probability in the defence. - HC
Dishonor of Cheque - validity of signature on the cheques - rebuttal of presumption - The accused is a bank employee. If really he issued the cheques in order to repay the hand loan, he himself would have filled up all the particulars in the cheque. So looked in this background certainly a doubt arises in the case of the complainant and there is probability in the defence. - HC
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