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...
Exemption u/s 11 - cancellation of registration u/s 12AA(3) on various grounds - There is no material placed before us to establish that the assessee is not carrying on the activities in accordance with the objects or the activities of the assessee are not genuine. CCIT has cancelled the registration on presumptions and assumptions without having proper material. - AT
Exemption u/s 11 - cancellation of registration u/s 12AA(3) on various grounds - There is no material placed before us to establish that the assessee is not carrying on the activities in accordance with the objects or the activities of the assessee are not genuine. CCIT has cancelled the registration on presumptions and assumptions without having proper material. - AT
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