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...
Valuation - interconnected undertakings u/s 2(g) of MRTP Act, 1969 - It is apparent that when the affairs of these 3 units were managed by overall control, the benefit accrue to the closely connected family member - Demand confirmed invoking extended period of limitation - AT
Valuation - interconnected undertakings u/s 2(g) of MRTP Act, 1969 - It is apparent that when the affairs of these 3 units were managed by overall control, the benefit accrue to the closely connected family member - Demand confirmed invoking extended period of limitation - AT
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