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...
Nature of land - merely because the peculiar situation of the land near the sea side or stony side of the sea and that they never shown agriculture income out of it, it cannot be held that the land in question is not agriculture land - HC
Nature of land - merely because the peculiar situation of the land near the sea side or stony side of the sea and that they never shown agriculture income out of it, it cannot be held that the land in question is not agriculture land - HC
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