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 grant of Bail - Smuggling - Foreign Gold - Considering the value of gold already seized, the manner in which the gold were received in this country and the attendant circumstances, there can be no doubt that the occurrence is flagrant violation of the provisions of Customs Act. The relevant provisions of the Customs Act are intended to protect the fiscal and commercial interest of the nation. An offence like this must be viewed with all the seriousness. - HC
Seeking grant of Bail - Smuggling - Foreign Gold - Considering the value of gold already seized, the manner in which the gold were received in this country and the attendant circumstances, there can be no doubt that the occurrence is flagrant violation of the provisions of Customs Act. The relevant provisions of the Customs Act are intended to protect the fiscal and commercial interest of the nation. An offence like this must be viewed with all the seriousness. - HC
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