Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...
Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
Insolvency and BankruptcyNovember 12, 2022Case LawsAT
Consideration of claim of appellant, after the resolution plan is approved - time limitation - It is well settled that the commercial wisdom of the Committee of Creditors is paramount and cannot be interfered with by the Adjudicating Authority or this Tribunal - Admittedly, the Appellant has not filed its claim within the time and the claim is time barred. - AT
Consideration of claim of appellant, after the resolution plan is approved - time limitation - It is well settled that the commercial wisdom of the Committee of Creditors is paramount and cannot be interfered with by the Adjudicating Authority or this Tribunal - Admittedly, the Appellant has not filed its claim within the time and the claim is time barred. - AT
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