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...
Reduction of Rate of Tax - The claim of the assessee that “food colours“ and “food essences“ are “foodstuffs“ within the meaning of the notification was rightly rejected by High Court - SC
Reduction of Rate of Tax - The claim of the assessee that “food colours“ and “food essences“ are “foodstuffs“ within the meaning of the notification was rightly rejected by High Court - SC
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