Sulakshana Circuits Ltd. vs Rolex Meters (P) Ltd.
Winding up: Inability to pay debts-Commercial insolvency of respondent not established, Respondent a profit making company for last more than three years, Petition dismissed-On the question whether the petitioner had made out a case for winding up of respondent on the ground of its inability to pay the debt, the high court [LexDoc Id : 477142]
IVY Comptech (P) Ltd. vs DCIT
ALP - Comparable cases-Functional similarity vis-à-vis turnover-A.Y. 2004-05.
The comparables accepted both by the TPO and the assessee could not be excluded from comparables to arrive at ALP.
Where funct [LexDoc Id : 457420]
