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...
CIRP - Confinement of CIRP to one project - absence of any Project financing being brought in by the Promotor - absence of any Project Wise Accounts - whether the Adjudicating Authority was justified in initially admitting the Section 7 Application against the Corporate Debtor and thereafter confining it to a single Project Dreamz Sumadhur Project only? - Order of NCLT sustained - AT
CIRP - Confinement of CIRP to one project - absence of any Project financing being brought in by the Promotor - absence of any Project Wise Accounts - whether the Adjudicating Authority was justified in initially admitting the Section 7 Application against the Corporate Debtor and thereafter confining it to a single Project Dreamz Sumadhur Project only? - Order of NCLT sustained - AT
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