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...
Seeking for an order of winding up of the respondent-company - As pointed out that striking of the name of the company should not come in the way of passing an order of winding up in light of consequences of an order of winding up and the power of the company court in proceedings subsequent to winding up - In fact, even under the provisions of the Companies Act of 1956 under section 560(5) and (6), the power of the court to order for winding up even when the company is struck off from the register was available. - HC
Seeking for an order of winding up of the respondent-company - As pointed out that striking of the name of the company should not come in the way of passing an order of winding up in light of consequences of an order of winding up and the power of the company court in proceedings subsequent to winding up - In fact, even under the provisions of the Companies Act of 1956 under section 560(5) and (6), the power of the court to order for winding up even when the company is struck off from the register was available. - HC
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