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...
Detention of detenue - COFEPOSA - smuggling activity - Delay in passing the order of detention - the delay in the execution of the detention order is satisfactorily explained. Further, it is trite that an absconding detenu cannot cite the delay in the execution of the order to contend that the detention order is liable to be quashed.- HC
Detention of detenue - COFEPOSA - smuggling activity - Delay in passing the order of detention - the delay in the execution of the detention order is satisfactorily explained. Further, it is trite that an absconding detenu cannot cite the delay in the execution of the order to contend that the detention order is liable to be quashed.- HC
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