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...
Addition u/s 40(a)(v) - ‘Tax’ on ‘Tax perquisite’ - Assessee has paid tax on tax and not claimed exemption u/s 10(10CC) - Therefore there can not be any disallowance u/s 40(a)(v).
Addition u/s 40(a)(v) - ‘Tax’ on ‘Tax perquisite’ - Assessee has paid tax on tax and not claimed exemption u/s 10(10CC) - Therefore there can not be any disallowance u/s 40(a)(v).
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