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...
Nature of expenses on premium paid for buy back of shares – payment made to secure peace and harmony and smooth management of the company, the interest of business would serve and that is the whole purpose of such payment - held as revenue in nature - AT
Nature of expenses on premium paid for buy back of shares – payment made to secure peace and harmony and smooth management of the company, the interest of business would serve and that is the whole purpose of such payment - held as revenue in nature - AT
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