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...
Recovery of arrears of tax / duty of company from the director of company - The action of the respondents in compelling the petitioner to clear the dues of the company cannot be sustained
Recovery of arrears of tax / duty of company from the director of company - The action of the respondents in compelling the petitioner to clear the dues of the company cannot be sustained
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