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...
Business auxiliary services - reverse charge mechanism - The service provider is not situated outside India - No case was set up by the department that in the present case, such reverse charge mechanism applies. - Demand set aside - HC
Business auxiliary services - reverse charge mechanism - The service provider is not situated outside India - No case was set up by the department that in the present case, such reverse charge mechanism applies. - Demand set aside - HC
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