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...
Photo copy of the receipt taken for the purpose of assessment - 'chargeability of income' - he genuineness of the receipt and also the contents thereof are duly corroborated by all the assessees in their respective statements. - additions confirmed - HC
Photo copy of the receipt taken for the purpose of assessment - 'chargeability of income' - he genuineness of the receipt and also the contents thereof are duly corroborated by all the assessees in their respective statements. - additions confirmed - HC
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