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...
AT held that M/s North Star Homes continue to remain owner and in possession of impugned property. Neither property was transferred to alleged Benamidar nor held by them. No evidence that cash infusions into Benamidar's accounts were made by Beneficial Owner. Impugned Order set aside as neither property is Benami nor transaction regarding it is Benami.
AT held that M/s North Star Homes continue to remain owner and in possession of impugned property. Neither property was transferred to alleged Benamidar nor held by them. No evidence that cash infusions into Benamidar's accounts were made by Beneficial Owner. Impugned Order set aside as neither property is Benami nor transaction regarding it is Benami.
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