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...
A confiscation and penalty order was passed solely on the retracted statement of the appellant - and further these persons were not examined in the adjudication proceedings - the order is contrary to settled legal position and was clearly illegal, arbitrary and liable to be set-aside.
A confiscation and penalty order was passed solely on the retracted statement of the appellant - and further these persons were not examined in the adjudication proceedings - the order is contrary to settled legal position and was clearly illegal, arbitrary and liable to be set-aside.
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