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...
Recovery of narcotics from a vehicle which was stopped during transit - Ganja - contraband item - procedure of search and seizure governed by Section 43 read with Section 49 of the NDPS Act - The defense raised several points highlighting failures and contradictions in the prosecution's evidence - The admissibility of confessions recorded by police officers was questioned, as it is in violation of Section 25 of the Evidence Act. - The Supreme Court acquitted the accused appellants of all charges, citing the prosecution's failure to prove the case beyond a reasonable doubt and highlighting the flaws in the evidence presented.
Recovery of narcotics from a vehicle which was stopped during transit - Ganja - contraband item - procedure of search and seizure governed by Section 43 read with Section 49 of the NDPS Act - The defense raised several points highlighting failures and contradictions in the prosecution's evidence - The admissibility of confessions recorded by police officers was questioned, as it is in violation of Section 25 of the Evidence Act. - The Supreme Court acquitted the accused appellants of all charges, citing the prosecution's failure to prove the case beyond a reasonable doubt and highlighting the flaws in the evidence presented.
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