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...
Recovery of dues - Petitioner’s (bank) right as a Financial Creditor is superior to the rights under the Customs Act, 1962 or not - The High court examines the provisions of Section 142A of the Customs Act and Section 35 of the SARFAESI Act to determine the legality of the letter from the DRI. It concludes that the actions initiated by the petitioner under the SARFAESI Act cannot be impeded by the letter from DRI.
Recovery of dues - Petitioner’s (bank) right as a Financial Creditor is superior to the rights under the Customs Act, 1962 or not - The High court examines the provisions of Section 142A of the Customs Act and Section 35 of the SARFAESI Act to determine the legality of the letter from the DRI. It concludes that the actions initiated by the petitioner under the SARFAESI Act cannot be impeded by the letter from DRI.
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