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...
Addition on account of cash deposits in personal saving bank account of the shareholder of the company - source of cash deposits are duly explained and same pertained to the company as as the source of cash deposits are from cash in hand of the impugned company - Additions deleted.
Addition on account of cash deposits in personal saving bank account of the shareholder of the company - source of cash deposits are duly explained and same pertained to the company as as the source of cash deposits are from cash in hand of the impugned company - Additions deleted.
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