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...
Land belonging to the husband has been thrown into the common stock of joint property between the husband and the wife - doctrine of blending applied - They borne the cost of construction in the ratio of 1/3rd and 2/3rd. - Rental income has to be taxed u/s 22 and not as other sources u/s 56 - HC
Land belonging to the husband has been thrown into the common stock of joint property between the husband and the wife - doctrine of blending applied - They borne the cost of construction in the ratio of 1/3rd and 2/3rd. - Rental income has to be taxed u/s 22 and not as other sources u/s 56 - HC
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