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...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
Work executed under JDA - construction service - the supply is in the form of barter and the consideration is in the form of developement rights and is in the course of furtherance of business - the activity falls squarely falls under 'supply' under CGST Act, 2017.
Work executed under JDA - construction service - the supply is in the form of barter and the consideration is in the form of developement rights and is in the course of furtherance of business - the activity falls squarely falls under 'supply' under CGST Act, 2017.
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