Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
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...
Allegations of custodial assault during summons proceedings and coerced confession were not substantiated where no independent contemporaneous material linked the claimed injuries to the relevant date. The respondents denied the incident and relied on CCTV footage, contemporaneous records and an incident report, while the absence of any complaint during the proceedings, any request for medical aid at the premises, or any immediate police complaint weighed against the claim. On that record, writ relief was declined and the petition dismissed.
Allegations of custodial assault during summons proceedings and coerced confession were not substantiated where no independent contemporaneous material linked the claimed injuries to the relevant date. The respondents denied the incident and relied on CCTV footage, contemporaneous records and an incident report, while the absence of any complaint during the proceedings, any request for medical aid at the premises, or any immediate police complaint weighed against the claim. On that record, writ relief was declined and the petition dismissed.
Note: It is a system-generated summary and is for quick reference only.