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...
Rectification of mistake u/s 154 - The assessee did not appeal against the assessment order - It though moved an application u/s. 154 of the Act on 16.06.2008, claiming a mistake - AO to reconsider the claim - AT
Rectification of mistake u/s 154 - The assessee did not appeal against the assessment order - It though moved an application u/s. 154 of the Act on 16.06.2008, claiming a mistake - AO to reconsider the claim - AT
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