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...
Whether the legal services provided by lawyers are covered under the Consumer Protection Act, 1986 (now Consumer Protection Act, 2019). - The court concluded that the services provided by advocates are under a "contract of personal service" due to the significant control clients have over the manner in which advocates render their services. Consequently, such services are excluded from the definition of "service" under the CP Act, 2019, and therefore, a complaint alleging "deficiency in service" against advocates is not maintainable under this Act.
Whether the legal services provided by lawyers are covered under the Consumer Protection Act, 1986 (now Consumer Protection Act, 2019). - The court concluded that the services provided by advocates are under a "contract of personal service" due to the significant control clients have over the manner in which advocates render their services. Consequently, such services are excluded from the definition of "service" under the CP Act, 2019, and therefore, a complaint alleging "deficiency in service" against advocates is not maintainable under this Act.
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