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...
Liability to service tax - chit transactions - scope of definition of the service prior to 01-06-2007 - The amendment made in 2015 cannot be said to be clarificatory and there can be no retrospective operation given to such amendment. - HC
Liability to service tax - chit transactions - scope of definition of the service prior to 01-06-2007 - The amendment made in 2015 cannot be said to be clarificatory and there can be no retrospective operation given to such amendment. - HC
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