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...
Deeming provision of Section 292BB - distinction between the issuance of notice and the service of a notice - Failure to issue a notice within the prescribed period would result in the AO assuming jurisdiction contrary to law - HC
Deeming provision of Section 292BB - distinction between the issuance of notice and the service of a notice - Failure to issue a notice within the prescribed period would result in the AO assuming jurisdiction contrary to law - HC
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