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...
Disallowance u/s 40(a)(ia) - non-deduction of tax at source (TDS) from the payment made towards Harvesting charges - assessee is acting on behalf of the farmers for Sugarcane procurement - assessee is not liable to deduct tax at source from the harvesting charges paid by it on behalf of the farmers in both the years.
Disallowance u/s 40(a)(ia) - non-deduction of tax at source (TDS) from the payment made towards Harvesting charges - assessee is acting on behalf of the farmers for Sugarcane procurement - assessee is not liable to deduct tax at source from the harvesting charges paid by it on behalf of the farmers in both the years.
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