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...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
Composite, continuous and inseparable project - computation of table income in India - turnkey project - P.E. in India - allegation of avoidance of tax by splitting the alleged composite contract into three different contracts - the intention of the parties to have three different contracts is proved - there is no wrong intention.
Composite, continuous and inseparable project - computation of table income in India - turnkey project - P.E. in India - allegation of avoidance of tax by splitting the alleged composite contract into three different contracts - the intention of the parties to have three different contracts is proved - there is no wrong intention.
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