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...
Petitioner granted regular bail as no incriminating evidence collected against him during investigation. Offences triable by Magistrate's Court, final report already submitted. Keeping petitioner in custody serves no purpose. Pendency of other criminal cases not ground to reject bail as petitioner made out case for bail. Supreme Court held pendency of several criminal cases cannot be basis to refuse bail. Petitioner ordered to be released on furnishing bail/surety bonds to satisfaction of trial court.
Petitioner granted regular bail as no incriminating evidence collected against him during investigation. Offences triable by Magistrate's Court, final report already submitted. Keeping petitioner in custody serves no purpose. Pendency of other criminal cases not ground to reject bail as petitioner made out case for bail. Supreme Court held pendency of several criminal cases cannot be basis to refuse bail. Petitioner ordered to be released on furnishing bail/surety bonds to satisfaction of trial court.
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