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...
Case selected under CASS - limited scrutiny - in the absence of any approval received from Pr.CIT / CIT, there is no merit in the order of AO in making any addition other than on the issues selected under CASS.
Case selected under CASS - limited scrutiny - in the absence of any approval received from Pr.CIT / CIT, there is no merit in the order of AO in making any addition other than on the issues selected under CASS.
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