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...
Charitable activity u/s 2(15) - the assessee is a coaching institution which is not imparting any formal education resulting in degrees awarded by the recognized schools/universities of India - assessee is not entitled for registration u/s 12AA
Charitable activity u/s 2(15) - the assessee is a coaching institution which is not imparting any formal education resulting in degrees awarded by the recognized schools/universities of India - assessee is not entitled for registration u/s 12AA
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