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...
Disallowance of interest on TDS, VAT, entry tax and professional tax - as these expenses normally incurred by the assessee in doing the business, hence allowable expenditure u/s 37(1) - no infirmity in the order passed by the ld. CIT(A)
Disallowance of interest on TDS, VAT, entry tax and professional tax - as these expenses normally incurred by the assessee in doing the business, hence allowable expenditure u/s 37(1) - no infirmity in the order passed by the ld. CIT(A)
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