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...
Addition on account of bogus purchases from eleven parties - the addition is not sustainable on the basis of assumption and conjectures relying on the four statemetns recorded u/s 133A and that too without affording an opportunity of cross examination to the assessee - AT
Addition on account of bogus purchases from eleven parties - the addition is not sustainable on the basis of assumption and conjectures relying on the four statemetns recorded u/s 133A and that too without affording an opportunity of cross examination to the assessee - AT
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