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...
Right to retain the money as forfeited - Limitation Act - Article 24 would apply only if the money was recoverable immediately upon receipt by the defendant, and not on account of any facts which transpire subsequently - In the present case Article 113 is applicable - refund of forfeited money allowed - HC
Right to retain the money as forfeited - Limitation Act - Article 24 would apply only if the money was recoverable immediately upon receipt by the defendant, and not on account of any facts which transpire subsequently - In the present case Article 113 is applicable - refund of forfeited money allowed - HC
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