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...
Constitution of Competition Commission - coram of the commission - binding nature of final judgment, which was signed and pronounced by only three members against six members who began hearing the matter - - The Impugned Order set aside - AT
Constitution of Competition Commission - coram of the commission - binding nature of final judgment, which was signed and pronounced by only three members against six members who began hearing the matter - - The Impugned Order set aside - AT
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