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...
Provisional attachment order u/s 5 of PMLA Act challenged. Court held no third-party rights can be created over attached properties. Direction to restore possession to respondent upheld, subject to attachment order. Appellant's contention regarding notice period adherence to be decided by Appellate Tribunal. Possession of seven properties to remain with respondent, subject to attachment order. Appeal disposed of.
Provisional attachment order u/s 5 of PMLA Act challenged. Court held no third-party rights can be created over attached properties. Direction to restore possession to respondent upheld, subject to attachment order. Appellant's contention regarding notice period adherence to be decided by Appellate Tribunal. Possession of seven properties to remain with respondent, subject to attachment order. Appeal disposed of.
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