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...
Capital gain on sale of Floor Space Index(FSI)/transfer of development rights(TDR) - FSI/TDR rights have accrued in favour of the assessee following promulgation of Development Control Rules for Greater Mumbai, 1991 and generated by the plot itself and there is no cost of acquisition - not liable for any capital gain tax
Capital gain on sale of Floor Space Index(FSI)/transfer of development rights(TDR) - FSI/TDR rights have accrued in favour of the assessee following promulgation of Development Control Rules for Greater Mumbai, 1991 and generated by the plot itself and there is no cost of acquisition - not liable for any capital gain tax
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