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...
Benefit of exemption from capital gains u/s 54F - in the instant case the assessee having got 15 flats along with his two sons will not disentitle him from getting the benefit u/s 54-F only on the ground that all the 15 flats are not in the same Block, particularly in the light of the admitted factual position that all the 15 flats are located at the same address - HC
Benefit of exemption from capital gains u/s 54F - in the instant case the assessee having got 15 flats along with his two sons will not disentitle him from getting the benefit u/s 54-F only on the ground that all the 15 flats are not in the same Block, particularly in the light of the admitted factual position that all the 15 flats are located at the same address - HC
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