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...
Recalculation of the profit for purpose of computing the MAT u/s 115JB - Book adjustments - in the absence of any exempt income, section 14A disallowance cannot be added to book profit u/s 115JB of the Act - AT
Recalculation of the profit for purpose of computing the MAT u/s 115JB - Book adjustments - in the absence of any exempt income, section 14A disallowance cannot be added to book profit u/s 115JB of the Act - AT
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