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...
Estimation of income - AO has taxed the entire receipt from fish crates as income - the depreciation on crates and the interest attributable to acquiring the fish crates required to be allowed in the interest of justice.
Estimation of income - AO has taxed the entire receipt from fish crates as income - the depreciation on crates and the interest attributable to acquiring the fish crates required to be allowed in the interest of justice.
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