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...
Seeking release of the goods seized by the police on ‘Supardari’ - concealment of goods in the vehicles which were without any bill - Since, no person has come forward to stake his claim qua ownership of the said goods and on the other hand the transporter has come forward to seek possession of the goods on supardari, the application in this regard can be accepted and deserves to be accepted, subject to the conditions imposed - HC
Seeking release of the goods seized by the police on ‘Supardari’ - concealment of goods in the vehicles which were without any bill - Since, no person has come forward to stake his claim qua ownership of the said goods and on the other hand the transporter has come forward to seek possession of the goods on supardari, the application in this regard can be accepted and deserves to be accepted, subject to the conditions imposed - HC
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