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...
Nature of expenses - capital or revenue expenditure - license expenses towards WAN and local hardware - annual fee - license expenses incurred by assessee do not create any asset but only provides means for running the business - allowed as revenue expenditure.
Nature of expenses - capital or revenue expenditure - license expenses towards WAN and local hardware - annual fee - license expenses incurred by assessee do not create any asset but only provides means for running the business - allowed as revenue expenditure.
Note: It is a system-generated summary and is for quick reference only.