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 158BC / 158BD - No satisfaction note has been recorded on the date of issue of notice under section 158BD - The satisfaction note supplied to the assessee on 27.01.2006 is thus, anti-dated - the proceedings u/s 158BD held to be invalid and quashed.
Assessment u/s 158BC / 158BD - No satisfaction note has been recorded on the date of issue of notice under section 158BD - The satisfaction note supplied to the assessee on 27.01.2006 is thus, anti-dated - the proceedings u/s 158BD held to be invalid and quashed.
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