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...
Dishonor of Cheque - legally enforceable debt or not - Here it has come out in clear terms that the cheques were handed over two years prior to the date of presentation. In other words, it was not presented to the bank within a period of six months from the date on which it was drawn or within the period of its validity, whichever is earlier. This aspect cuts the very root of the case of the appellant - HC
Dishonor of Cheque - legally enforceable debt or not - Here it has come out in clear terms that the cheques were handed over two years prior to the date of presentation. In other words, it was not presented to the bank within a period of six months from the date on which it was drawn or within the period of its validity, whichever is earlier. This aspect cuts the very root of the case of the appellant - HC
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