Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
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...
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The HC upheld the order directing the Complainant to produce Income Tax Returns and Bank Statements, deeming these documents relevant and necessary for adjudication under S.138 NI Act. The Complainant's challenge to the production of these documents was dismissed for lack of merit. Other documents sought by the accused, excluding those specified at serial numbers 6 and 14, were found neither necessary nor available for proper adjudication and thus not required to be produced. The petition filed by the Complainant was dismissed accordingly.
The HC upheld the order directing the Complainant to produce Income Tax Returns and Bank Statements, deeming these documents relevant and necessary for adjudication under S.138 NI Act. The Complainant's challenge to the production of these documents was dismissed for lack of merit. Other documents sought by the accused, excluding those specified at serial numbers 6 and 14, were found neither necessary nor available for proper adjudication and thus not required to be produced. The petition filed by the Complainant was dismissed accordingly.
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