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...
Set off of losses of the amorphous division against the profit of the other Units - the loss making unit claimed benefit under Section 10A whereas the Mumbai Unit was not an eligible unit - set off not allowed - HC
Set off of losses of the amorphous division against the profit of the other Units - the loss making unit claimed benefit under Section 10A whereas the Mumbai Unit was not an eligible unit - set off not allowed - HC
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