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...
Employee's contribution to PF and ESI funds beyond the due dates - Addition u/s 36(va) read with Section 2(24)(x) - decision in supreme court VINAY CEMENT LTD. [2007 (3) TMI 346 - SC ORDER] is not applicable as it concerned with the law as it stood prior to the amendment of Section 43B - not allowable
Employee's contribution to PF and ESI funds beyond the due dates - Addition u/s 36(va) read with Section 2(24)(x) - decision in supreme court VINAY CEMENT LTD. [2007 (3) TMI 346 - SC ORDER] is not applicable as it concerned with the law as it stood prior to the amendment of Section 43B - not allowable
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