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...
Restoration of name of the Company - the ‘Appellant’ / ‘Company’ has initiated various proceedings before the Criminal Courts (8 in number) against its ‘Debtors’, and is to recover approximately Rs.18,12,500/- from its ‘Debtors’ and bearing in mind of the prime fact, ‘Right’ to seek the ‘name’ of the Company’ (to be entered, in the ‘Register of Companies’), is not ‘Lost’ or ‘Extinguished’, as long as 20 years had not expired - Request allowed - AT
Restoration of name of the Company - the ‘Appellant’ / ‘Company’ has initiated various proceedings before the Criminal Courts (8 in number) against its ‘Debtors’, and is to recover approximately Rs.18,12,500/- from its ‘Debtors’ and bearing in mind of the prime fact, ‘Right’ to seek the ‘name’ of the Company’ (to be entered, in the ‘Register of Companies’), is not ‘Lost’ or ‘Extinguished’, as long as 20 years had not expired - Request allowed - AT
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