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...
Invocation of Arbitration clause - non reference to an arbitration clause in the counter affidavit filed by the Delhi Jal Board does not result in waiver of the defendant’s right to rely upon the arbitration clause in the present suit. - HC
Invocation of Arbitration clause - non reference to an arbitration clause in the counter affidavit filed by the Delhi Jal Board does not result in waiver of the defendant’s right to rely upon the arbitration clause in the present suit. - HC
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