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...
Assessment u/s 153A - assessee has not challenged the authority of the jurisdiction fairly for a period of more than two years and it is only after the notice U/s.153-A issued, this writ petition has been filed - petition dismissed - HC
Assessment u/s 153A - assessee has not challenged the authority of the jurisdiction fairly for a period of more than two years and it is only after the notice U/s.153-A issued, this writ petition has been filed - petition dismissed - HC
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