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...
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The Instruction issued by CBDT outlines significant changes in the allocation of work to Commissioners of Income-tax (Judicial) (CIT(J)) in light of the implementation of faceless assessment and appeals schemes. - CIT(J) will serve as the nodal office for all matters related to the jurisdictional High Court and coordinate with counterparts for other High Courts. Their primary responsibility is to ensure uniform enforcement of the Income-tax Act, 1961 within the jurisdiction of the respective Principal Chief Commissioners of Income-tax (Pr. CCIT).
The Instruction issued by CBDT outlines significant changes in the allocation of work to Commissioners of Income-tax (Judicial) (CIT(J)) in light of the implementation of faceless assessment and appeals schemes. - CIT(J) will serve as the nodal office for all matters related to the jurisdictional High Court and coordinate with counterparts for other High Courts. Their primary responsibility is to ensure uniform enforcement of the Income-tax Act, 1961 within the jurisdiction of the respective Principal Chief Commissioners of Income-tax (Pr. CCIT).
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