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...
Writ petition challenging requirement of GST registration for bidders dismissed. Court held role in tender matters restricted unless action palpably unreasonable or mala fide. Petitioners' registered offices in West Bengal, but address in Assam vague. Affidavit defective as deponent's authority for other petitioners not stated. Petitioners' conduct in approaching court questionable. Writ petition lacking merits, hence dismissed.
Writ petition challenging requirement of GST registration for bidders dismissed. Court held role in tender matters restricted unless action palpably unreasonable or mala fide. Petitioners' registered offices in West Bengal, but address in Assam vague. Affidavit defective as deponent's authority for other petitioners not stated. Petitioners' conduct in approaching court questionable. Writ petition lacking merits, hence dismissed.
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