Third-party loose sheets require reliable nexus before supporting unexplained expenditure additions; presumptions do not establish payer identity or o...
TNMM comparability using audited accounts and working-capital adjustments can eliminate unwarranted transfer-pricing additions where verified margins ...
Gross-profit additions on disputed purchases require reasoned appellate determination; disclosed claims alone do not support inaccurate-particulars pe...
Limitation after transfer-pricing remand: fresh TPO reference did not extend the assessment deadline, rendering the consequential assessment time-barr...
Interim judicial restraint on tax deduction prevents default, while supporting reasonable cause and penalty deletion for foreign-leg LFC reimbursement...
Palmolein classification defeated the crude-oil concession; material misdeclaration sustained recovery and confiscation, while separate false-document...
Insolvency and BankruptcyMarch 30, 2019Case LawsAT
Corporate Insolvency Resolution Process - Appellant is ready to settle the matter with the ‘Operational Creditor’. However, even after such settlement, we cannot set aside the impugned order to give any relief to the ‘Corporate Debtor’.
Corporate Insolvency Resolution Process - Appellant is ready to settle the matter with the ‘Operational Creditor’. However, even after such settlement, we cannot set aside the impugned order to give any relief to the ‘Corporate Debtor’.
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