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...
Special Audit u/s 142(2A) - from the record, it does not appear to be either absence of an opportunity of hearing altogether or the absence of any reasons at all - The same requires no interference under Article 226 - writ petition dismissed - HC
Special Audit u/s 142(2A) - from the record, it does not appear to be either absence of an opportunity of hearing altogether or the absence of any reasons at all - The same requires no interference under Article 226 - writ petition dismissed - HC
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