Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
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HC dismissed the appeal, condonating a 3-day and 7-day delay in filing and re-filing. The court found the appellant's grievances were properly addressed, rejecting submissions challenging the lower court's findings. The HC affirmed that neither the single judge nor appellate court could monitor CBI investigations. The impugned judgment's prayers were deemed satisfied, with liberty granted to the appellant to pursue additional recovery steps through appropriate legal channels. The appeal was conclusively dismissed as devoid of substantive merit.
HC dismissed the appeal, condonating a 3-day and 7-day delay in filing and re-filing. The court found the appellant's grievances were properly addressed, rejecting submissions challenging the lower court's findings. The HC affirmed that neither the single judge nor appellate court could monitor CBI investigations. The impugned judgment's prayers were deemed satisfied, with liberty granted to the appellant to pursue additional recovery steps through appropriate legal channels. The appeal was conclusively dismissed as devoid of substantive merit.
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