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...
Pre-deposit before filing af appeal - It is contended that, the entire tax liability has been deducted from the cash ledger, thereby the requirement of 10% of prerequisite deposit is already stands satisfied. - The entire tax part having been deducted, it is directed that the respondent shall hear the application for condonation of delay and if the application for condonation of delay is allowed, then the respondent may hear the appeal on merits - HC
Pre-deposit before filing af appeal - It is contended that, the entire tax liability has been deducted from the cash ledger, thereby the requirement of 10% of prerequisite deposit is already stands satisfied. - The entire tax part having been deducted, it is directed that the respondent shall hear the application for condonation of delay and if the application for condonation of delay is allowed, then the respondent may hear the appeal on merits - HC
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