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...
Addition u/s 69 on account of deposit with HSBC Bank account of citizen of USA and NRI - Income received /Accrued or deemed to be received/ Accrued in India u/s 5 - AO has no jurisdiction to tax the deposits held by the assessee abroad unless it is proved that the source of deposits are from India
Addition u/s 69 on account of deposit with HSBC Bank account of citizen of USA and NRI - Income received /Accrued or deemed to be received/ Accrued in India u/s 5 - AO has no jurisdiction to tax the deposits held by the assessee abroad unless it is proved that the source of deposits are from India
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