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...
The HC directed Axis Bank, Bhayander Branch to transfer the entire amount in the petitioner's account to the Registrar within two weeks. The Registrar must transfer Rs.8,76,564/- to the 2nd respondent within two weeks of deposit, allowing the petitioner to question the Order-in-Original dated 25 May 2023 by depositing the pre-deposit amount. The appeal was disposed of.
The HC directed Axis Bank, Bhayander Branch to transfer the entire amount in the petitioner's account to the Registrar within two weeks. The Registrar must transfer Rs.8,76,564/- to the 2nd respondent within two weeks of deposit, allowing the petitioner to question the Order-in-Original dated 25 May 2023 by depositing the pre-deposit amount. The appeal was disposed of.
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