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...
Release of provisionally attached properties - the order passed under Section 5(1) of PMLA, provisionally attaching the property is subject to confirmation by the Adjudicating Authority under Section 8(3) of PMLA. It is only after confirmation of the attachment order, the property attached can be taken possession of - this Court is not inclined to inter-meddle with the proceedings initiated by the Enforcement Directorate in conformity with the provisions of PMLA, in exercise of PIL jurisdiction. - HC
Release of provisionally attached properties - the order passed under Section 5(1) of PMLA, provisionally attaching the property is subject to confirmation by the Adjudicating Authority under Section 8(3) of PMLA. It is only after confirmation of the attachment order, the property attached can be taken possession of - this Court is not inclined to inter-meddle with the proceedings initiated by the Enforcement Directorate in conformity with the provisions of PMLA, in exercise of PIL jurisdiction. - HC
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