Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
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...
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The activities involved only temporary handling of the goods and shifting them from one place to another within the factory and as such, by no stretch of imagination come under the Cargo Handling Services as no transportation is involved in respect of the services
The activities involved only temporary handling of the goods and shifting them from one place to another within the factory and as such, by no stretch of imagination come under the Cargo Handling Services as no transportation is involved in respect of the services
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