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...
Commercial training or coaching services - fee not realized as per the fee structure and the fee is settled in between the institute and students after allowing incentives - demand of service tax based on standard fee structure cannot be sustained - AT
Commercial training or coaching services - fee not realized as per the fee structure and the fee is settled in between the institute and students after allowing incentives - demand of service tax based on standard fee structure cannot be sustained - AT
Note: It is a system-generated summary and is for quick reference only.
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