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...
Seizure orders - The transporter who is not the owner of the seized goods has no right or interest in them therefore, refusal of the authorities to release the said goods without security does not infringe any legal right of the transporter - HC
Seizure orders - The transporter who is not the owner of the seized goods has no right or interest in them therefore, refusal of the authorities to release the said goods without security does not infringe any legal right of the transporter - HC
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