Functional, asset and risk analysis excludes diversified technology companies from captive software development comparables under cost-plus arrangemen...
Mobile-phone electronic evidence failed to establish customs undervaluation, while duty survived on non-authentic origin certificates without importer...
Automotive radio classification treats integrated infotainment features as supplementary, placing complete and qualifying unassembled units under the ...
Separate corporate personality prevents directors from being personally liable for company deposits without a guarantee or independent legal undertaki...
Cross-segment derivatives manipulation: integrated order patterns can support interim restraints, while director liability requires responsibility, co...
Unutilised MAT credit and taxes of amalgamating companies may accrue to the transferee where a sanctioned amalgamation scheme so provides. The limited exclusion under section 115JAA for conversion of a private or unlisted public company into an LLP does not extend by implication to amalgamation. Absence of an express enabling provision for amalgamation therefore does not itself prevent succession to MAT credit. The claimed credit remains subject to verification of its quantum and availability under law, with related refund, demand, and interest requiring consequential recomputation.
Unutilised MAT credit and taxes of amalgamating companies may accrue to the transferee where a sanctioned amalgamation scheme so provides. The limited exclusion under section 115JAA for conversion of a private or unlisted public company into an LLP does not extend by implication to amalgamation. Absence of an express enabling provision for amalgamation therefore does not itself prevent succession to MAT credit. The claimed credit remains subject to verification of its quantum and availability under law, with related refund, demand, and interest requiring consequential recomputation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4907 
