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...
Partnership firm dissolution, accounts settlement, and distribution of shares. Receiver appointed to manage assets until winding up. Defendants restrained from disposing firm property. Appellant company took over firm assets. u/s 37 of 1932 Act, outgoing partner entitled to accounts, share in profits derived from their share in firm assets. Extent of appellant's business derived from firm assets to be determined through evidence. Appeal against remand order to trial court dismissed.
Partnership firm dissolution, accounts settlement, and distribution of shares. Receiver appointed to manage assets until winding up. Defendants restrained from disposing firm property. Appellant company took over firm assets. u/s 37 of 1932 Act, outgoing partner entitled to accounts, share in profits derived from their share in firm assets. Extent of appellant's business derived from firm assets to be determined through evidence. Appeal against remand order to trial court dismissed.
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