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...
Disposal of appeal u/s 250(6) - dismissal of appeal on merits in summary manner amounts to contraventions of statutory role of CIT(A) as prescribed U/s 250(6) and Section 251 even if assessee failed to attend the the hearing or comply the notices/directions of the CIT(A)
Disposal of appeal u/s 250(6) - dismissal of appeal on merits in summary manner amounts to contraventions of statutory role of CIT(A) as prescribed U/s 250(6) and Section 251 even if assessee failed to attend the the hearing or comply the notices/directions of the CIT(A)
Note: It is a system-generated summary and is for quick reference only.