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...
Assessment u/s 153A - Unabsorbed depreciation - Claim allowed to be carried forward and allow set off in the next/subsequent years, since it is not covered by the limitation of sec 80 but it is governed u/s 32(2)
Assessment u/s 153A - Unabsorbed depreciation - Claim allowed to be carried forward and allow set off in the next/subsequent years, since it is not covered by the limitation of sec 80 but it is governed u/s 32(2)
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