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...
Rate of Interest - appellants have challenged the order of Commissioner stating that interest should be charged from them @ 15% instead of 24% - Commissioner has given the benefit of reduced interest rate from 13.05.2002, which is much prior to the date of issue of this circular - Demand confirmed.
Rate of Interest - appellants have challenged the order of Commissioner stating that interest should be charged from them @ 15% instead of 24% - Commissioner has given the benefit of reduced interest rate from 13.05.2002, which is much prior to the date of issue of this circular - Demand confirmed.
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