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...
Unexplained cash credit - sale of gold and jewellery belong to Mother - The assessee being only a facilitator for doing charity on behalf of her late mother, the deposits made in one bank account on account of sale of jewellery cannot be assessed as income of the assessee - AT
Unexplained cash credit - sale of gold and jewellery belong to Mother - The assessee being only a facilitator for doing charity on behalf of her late mother, the deposits made in one bank account on account of sale of jewellery cannot be assessed as income of the assessee - AT
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