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...
Validity of proceedings u/s 153A - the date of receipt of the documents is 13.12.2006, which relates to the AY 2007-2008 - the assessment year in which the documents are received by the AO of the "other person‟ is NOT required to be made u/s 153C of the Act - AT
Validity of proceedings u/s 153A - the date of receipt of the documents is 13.12.2006, which relates to the AY 2007-2008 - the assessment year in which the documents are received by the AO of the "other person‟ is NOT required to be made u/s 153C of the Act - AT
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