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...
Ambiguity in service of orders by NCLT; Role of Insolvency and Bankruptcy Board of India (IBBI) - The Supreme Court decided to involve the Insolvency and Bankruptcy Board of India (IBBI) to address these issues. The IBBI was tasked with examining whether the existing process required any clarification, modification, or simplification to ensure smoother proceedings in such cases.
Ambiguity in service of orders by NCLT; Role of Insolvency and Bankruptcy Board of India (IBBI) - The Supreme Court decided to involve the Insolvency and Bankruptcy Board of India (IBBI) to address these issues. The IBBI was tasked with examining whether the existing process required any clarification, modification, or simplification to ensure smoother proceedings in such cases.
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