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...
TDS u/s 194C - non deduction of tds on payments made to subcontractors - members of JV decided to form a JV only to secure the orders and execution of the orders will be done by one of the constituents of the JV - Thus there is no subcontract relationship existed between JV partners - No TDS liability - AT
TDS u/s 194C - non deduction of tds on payments made to subcontractors - members of JV decided to form a JV only to secure the orders and execution of the orders will be done by one of the constituents of the JV - Thus there is no subcontract relationship existed between JV partners - No TDS liability - AT
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