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...
Registration u/s 12AA - benefit only for the Agrawal community - One restriction is where the trust or institution is created or established for the benefit of any particular religious community or caste - assessee having failed to discharge the burden - HC
Registration u/s 12AA - benefit only for the Agrawal community - One restriction is where the trust or institution is created or established for the benefit of any particular religious community or caste - assessee having failed to discharge the burden - HC
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