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...
Penalty u/s 271(1)(c) - addition u/s 68 - merely because the assessee had surrendered the amounts it did not follow that the amount agreed to the added represented its concealed income - no penalty - AT
Penalty u/s 271(1)(c) - addition u/s 68 - merely because the assessee had surrendered the amounts it did not follow that the amount agreed to the added represented its concealed income - no penalty - AT
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