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...
Scope and applicability of Section 64(1)(iii) w.e.f. 1.4.1976 - from the date mention of that FY OR AY - liability can only be fastened on an individual if the same was existing at the time of accrual and not at the time of assessment and new liability under the IT Act cannot be given a retrospective effect - applicable in FY 1976-77 i.e AY 1977-78 not in AY 1976-77
Scope and applicability of Section 64(1)(iii) w.e.f. 1.4.1976 - from the date mention of that FY OR AY - liability can only be fastened on an individual if the same was existing at the time of accrual and not at the time of assessment and new liability under the IT Act cannot be given a retrospective effect - applicable in FY 1976-77 i.e AY 1977-78 not in AY 1976-77
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