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...
Limitation Act, 1963 applicability for triggering 'Corporate Insolvency Resolution Process' - whether 'I & B Code' is a 'self-contained Code' or not? - the Adjudicating Authority was not correct in dismissing the application on the ground that the application is beyond the period of limitation. - AT
Limitation Act, 1963 applicability for triggering 'Corporate Insolvency Resolution Process' - whether 'I & B Code' is a 'self-contained Code' or not? - the Adjudicating Authority was not correct in dismissing the application on the ground that the application is beyond the period of limitation. - AT
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