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...
Addition u/s 40A(3) - cash payment for the purchase of land - On the day of transaction, purchaser demanded cash - registration of land took place in the afternoon of 07-03-2009 that the day happens to be Saturday followed by public holiday Sunday - fall under exception as per Rule 6DD - no addition
Addition u/s 40A(3) - cash payment for the purchase of land - On the day of transaction, purchaser demanded cash - registration of land took place in the afternoon of 07-03-2009 that the day happens to be Saturday followed by public holiday Sunday - fall under exception as per Rule 6DD - no addition
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