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...
The addition was made on the basis of statement recorded during the course of survey which was subsequently retracted and since no corroborative evidence was found, no additions - AT
The addition was made on the basis of statement recorded during the course of survey which was subsequently retracted and since no corroborative evidence was found, no additions - AT
Note: It is a system-generated summary and is for quick reference only.