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...
Revision of other orders u/s 264 - petitioners sought to expressly withdraw the revision petition filed u/s 264 - application was pending for decision - Thus by not allowing the prayer for withdrawal and proceeding to decide the revision on merits, the revisional authority wrongly exercised jurisdiction vested in it. - HC
Revision of other orders u/s 264 - petitioners sought to expressly withdraw the revision petition filed u/s 264 - application was pending for decision - Thus by not allowing the prayer for withdrawal and proceeding to decide the revision on merits, the revisional authority wrongly exercised jurisdiction vested in it. - HC
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