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...
Estimated disallowance of discount to field staff and salary to staff to the tune of 15% of the expenses made - AO neither passed order u/s 144 nor rejected books of accounts - disallowance based on estimation on suspicion and conjectures that the assessee may be inflating its expenses not permissible
Estimated disallowance of discount to field staff and salary to staff to the tune of 15% of the expenses made - AO neither passed order u/s 144 nor rejected books of accounts - disallowance based on estimation on suspicion and conjectures that the assessee may be inflating its expenses not permissible
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