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...
Expenditure incurred and payment of rent pertaining to information centers - in the interest of justice, to cover up the possible leakage of revenue the addition confirmed by the CIT(A) i.e. 30% of the total claim of the assessee is reduced to 15% and the AO is directed to recalculate the disallowance accordingly.
Expenditure incurred and payment of rent pertaining to information centers - in the interest of justice, to cover up the possible leakage of revenue the addition confirmed by the CIT(A) i.e. 30% of the total claim of the assessee is reduced to 15% and the AO is directed to recalculate the disallowance accordingly.
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