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...
If an amount has to be determined even before an agreement for lease is finalised, the same would never form part of the rental income - no TDS u/s 194I - HC
If an amount has to be determined even before an agreement for lease is finalised, the same would never form part of the rental income - no TDS u/s 194I - HC
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