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...
Unexplained cash credit u/s. 68 - no cash involved in any stage of the transaction and squared up by the assessee company by issue of debentures - if only book entry addition u/s 68 is not permissible
Unexplained cash credit u/s. 68 - no cash involved in any stage of the transaction and squared up by the assessee company by issue of debentures - if only book entry addition u/s 68 is not permissible
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