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...
Additions u/s 40a(ia) - Failure to deposit TDS before the due date for filing the return of income. - The said TDS was deducted on rental payment and paid to Government account on 05.10.2009 after the due date for filing the ITR - Deduction may be allowed during the next year but for the current year, additions confirmed.
Additions u/s 40a(ia) - Failure to deposit TDS before the due date for filing the return of income. - The said TDS was deducted on rental payment and paid to Government account on 05.10.2009 after the due date for filing the ITR - Deduction may be allowed during the next year but for the current year, additions confirmed.
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