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 winding up of the respondent company - inability to pay debts - disobedience of the orders of the Court - The court found the winding-up proceedings to be premature and transferred them to the NCLT due to the existence of parallel insolvency proceedings and the absence of substantive orders.
Seeking winding up of the respondent company - inability to pay debts - disobedience of the orders of the Court - The court found the winding-up proceedings to be premature and transferred them to the NCLT due to the existence of parallel insolvency proceedings and the absence of substantive orders.
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