Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Priority of settlement of claims - payment to secured creditors over tax dues - scope and ambit of Section 26(E) of The Securitization and Reconstruction of Financial Assets and Enforcement of Securities Interest Act, 2002 and Section 31-B of The Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - a secured creditor under the above said provisions get priority over the right, if any, claimed by the revenue. - HC
Priority of settlement of claims - payment to secured creditors over tax dues - scope and ambit of Section 26(E) of The Securitization and Reconstruction of Financial Assets and Enforcement of Securities Interest Act, 2002 and Section 31-B of The Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - a secured creditor under the above said provisions get priority over the right, if any, claimed by the revenue. - HC
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