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...
Revision u/s 263 - acceptance of capital introduction from the partner on the evidence placed on record by the AO is a possible view - exercised of power by Pr.CIT to examine the source of source of partner which is not permissible in the eyes of law - Revision quashed
Revision u/s 263 - acceptance of capital introduction from the partner on the evidence placed on record by the AO is a possible view - exercised of power by Pr.CIT to examine the source of source of partner which is not permissible in the eyes of law - Revision quashed
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