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...
Re-opening of assessment - - sales tax / vat - escaped assessment - whether an ‘audit objection’ can be construed as ‘information’ within the meaning of Section 19 of the State Act - Held no - reopening of assessment not permissible. - SC
Re-opening of assessment - - sales tax / vat - escaped assessment - whether an ‘audit objection’ can be construed as ‘information’ within the meaning of Section 19 of the State Act - Held no - reopening of assessment not permissible. - SC
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