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 - Scope of show cause notice - Since the show cause notice is vague and does not make any sense on reading the same, the proceedings arisen out of said show cause notice are totally vitiated. - AT
Valuation - Scope of show cause notice - Since the show cause notice is vague and does not make any sense on reading the same, the proceedings arisen out of said show cause notice are totally vitiated. - AT
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