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...
Dishonour of Cheque - security cheque or not - lease deed has been obtained by misrepresentation or not - rebuttal of presumption u/s 139 of the NI Act - The High Court concluded that the liability for cheque encashment arose only if the petitioners failed to pay dues to specified parties as agreed, and the respondent had to make those payments. - As the complaint did not demonstrate that such payments were made by the respondent due to the petitioners' default, the court found the complaint unsustainable.
Dishonour of Cheque - security cheque or not - lease deed has been obtained by misrepresentation or not - rebuttal of presumption u/s 139 of the NI Act - The High Court concluded that the liability for cheque encashment arose only if the petitioners failed to pay dues to specified parties as agreed, and the respondent had to make those payments. - As the complaint did not demonstrate that such payments were made by the respondent due to the petitioners' default, the court found the complaint unsustainable.
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