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...
Disallowance of payment of commission - The fact that the amount was transferred at the fag end of the financial year in the accounts of these parties and immediately thereafter was withdrawn again shifting the burden on the assessee to prove the claim of expenditure.
Disallowance of payment of commission - The fact that the amount was transferred at the fag end of the financial year in the accounts of these parties and immediately thereafter was withdrawn again shifting the burden on the assessee to prove the claim of expenditure.
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