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...
C-Forms - in the absence of any statutory bar operating against issuance of Form-C to a dealer in respect of the purchases made during the period when he was registered on the ground that his registration is subsequently cancelled, it is not legally permissible for the respondents to deny issuance of C-Forms to him.
C-Forms - in the absence of any statutory bar operating against issuance of Form-C to a dealer in respect of the purchases made during the period when he was registered on the ground that his registration is subsequently cancelled, it is not legally permissible for the respondents to deny issuance of C-Forms to him.
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