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...
Suit for specific performance of agreement to sell agricultural land - plaintiff paid substantial earnest money but agreement seemingly executed on blank stamp paper without plaintiff's signatures on first two pages - agreement terms irrational as earnest money disproportionately high compared to balance sale consideration - plaintiff's conduct questionable in parting with huge sum without security - courts below erred in decreeing suit based on fraudulent agreement - appeal allowed, judgments set aside.
Suit for specific performance of agreement to sell agricultural land - plaintiff paid substantial earnest money but agreement seemingly executed on blank stamp paper without plaintiff's signatures on first two pages - agreement terms irrational as earnest money disproportionately high compared to balance sale consideration - plaintiff's conduct questionable in parting with huge sum without security - courts below erred in decreeing suit based on fraudulent agreement - appeal allowed, judgments set aside.
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