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...
Deduction u/s 80IB - business of clinical research of pharma products – whether the activity could not be termed as research and development - eligibility criteria laid down in Rule 18DA(1) for claiming deduction u/s 80IB(8A) - deduction allowed - AT
Deduction u/s 80IB - business of clinical research of pharma products – whether the activity could not be termed as research and development - eligibility criteria laid down in Rule 18DA(1) for claiming deduction u/s 80IB(8A) - deduction allowed - AT
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