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 272B - default in quoting Permanent account number - TDS return - valid/missing PANs have been mad good by filing correct statement well before the issue of final penalty notice - No penalty - AT
Penalty u/s 272B - default in quoting Permanent account number - TDS return - valid/missing PANs have been mad good by filing correct statement well before the issue of final penalty notice - No penalty - AT
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