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...
Difference between tax due after final assessment and advance tax paid by the assessee - penalty u/s Section 12-B(4) - Revisional Authority was duty bound to interfere with such erroneous order which was prejudicial to the interest of the Revenue - HC
Difference between tax due after final assessment and advance tax paid by the assessee - penalty u/s Section 12-B(4) - Revisional Authority was duty bound to interfere with such erroneous order which was prejudicial to the interest of the Revenue - HC
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