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...
Levy of Interest for failure to pay advance tax - Assessee did not have control over the her funds/assets,that she could not be held as defaulter for failure in payment of advance tax - AT
Levy of Interest for failure to pay advance tax - Assessee did not have control over the her funds/assets,that she could not be held as defaulter for failure in payment of advance tax - AT
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