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...
Petitioner’s DIN number was incorrectly used - grievance of the Petitioner is that owing to the identity in names, the Petitioner has been wrongly reflected as a Director in Respondent No. 2 company - The Petitioner, whose DIN number has been incorrectly used, shall be saddled with no liability in respect of Respondent No. 2 company or its subsidiaries including any of their businesses or activities - HC
Petitioner’s DIN number was incorrectly used - grievance of the Petitioner is that owing to the identity in names, the Petitioner has been wrongly reflected as a Director in Respondent No. 2 company - The Petitioner, whose DIN number has been incorrectly used, shall be saddled with no liability in respect of Respondent No. 2 company or its subsidiaries including any of their businesses or activities - HC
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