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...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
All provisions of the Tribunals Reforms Act, 2026 came into force on 25 August 2026. The notification activates the Act in its entirety from that date, making its reforms and statutory framework operational.
All provisions of the Tribunals Reforms Act, 2026 came into force on 25 August 2026. The notification activates the Act in its entirety from that date, making its reforms and statutory framework operational.
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