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...
Principles of natural justice(NJP) - validity of assessment order without notice - it cannot be gainsaid that it is not necessary to give notice and opportunity to the assessee before making an assessment under TNVAT Act particularly when there has only been deemed assessment - impugned orders deserve to be set aside solely on the ground of violation of NJP to redo the assessments after notice
Principles of natural justice(NJP) - validity of assessment order without notice - it cannot be gainsaid that it is not necessary to give notice and opportunity to the assessee before making an assessment under TNVAT Act particularly when there has only been deemed assessment - impugned orders deserve to be set aside solely on the ground of violation of NJP to redo the assessments after notice
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