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...
Non deduction of TDS - interst paid to Government - overriding title on an income - assessee was not required to deduct the TDS on the payments made to the Govt. - Assessing Officer has erred in treating the assessee in default - AT
Non deduction of TDS - interst paid to Government - overriding title on an income - assessee was not required to deduct the TDS on the payments made to the Govt. - Assessing Officer has erred in treating the assessee in default - AT
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