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...
Business auxiliary services - preparation of ID cards for fresh and renewed bus passes - the activity carried out by the appellant is definitely in the nature of IT services and hence will have to be necessarily excluded from quantification under category of BAS - AT
Business auxiliary services - preparation of ID cards for fresh and renewed bus passes - the activity carried out by the appellant is definitely in the nature of IT services and hence will have to be necessarily excluded from quantification under category of BAS - AT
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