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...
Taxability of professional goodwill - the revenue has not established that the assessee was managing the whole or substantially the whole of the affairs of the company - the amount received by the assessee is neither chargeable under sec. 28(ii)(a) nor under the head capital gain.
Taxability of professional goodwill - the revenue has not established that the assessee was managing the whole or substantially the whole of the affairs of the company - the amount received by the assessee is neither chargeable under sec. 28(ii)(a) nor under the head capital gain.
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