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...
Renting of cinema hall (buildings) - income derived as rent from property must be computed under that specific head regardless of the fact that property had at one point of time bean utilized by the assessee for business purposes. - AT
Renting of cinema hall (buildings) - income derived as rent from property must be computed under that specific head regardless of the fact that property had at one point of time bean utilized by the assessee for business purposes. - AT
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