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...
Delay in filling appeal - the petitioner having lost to the appellate remedy on account of his own latches cannot seek to challenge an order in a proceedings under Article 226 of the Constitution of India. - HC
Delay in filling appeal - the petitioner having lost to the appellate remedy on account of his own latches cannot seek to challenge an order in a proceedings under Article 226 of the Constitution of India. - HC
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