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...
Restoration of name of respondent in the Registrar of Companies - allowing this petition would only enable the petitioner (Income Tax Department) to conduct further proceedings under the Income Tax Act - the ingredients provided for in 252(1) of the Act, are satisfied - the petition is allowed - Tri
Restoration of name of respondent in the Registrar of Companies - allowing this petition would only enable the petitioner (Income Tax Department) to conduct further proceedings under the Income Tax Act - the ingredients provided for in 252(1) of the Act, are satisfied - the petition is allowed - Tri
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