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...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
Amendment of section 10AA. - the deduction under this section is available only for Units in Special Economic Zones, whose unit begins to carryout above referred activity before the 1st day of April, 2021.
Amendment of section 10AA. - the deduction under this section is available only for Units in Special Economic Zones, whose unit begins to carryout above referred activity before the 1st day of April, 2021.
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