Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
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...
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Depreciation - Disallowance of Capitalization of CENVAT credit on capital goods - the Revenue authorities were justified in rejecting the claim of the assessee for deduction on account of unutilized CENVAT credit which was claimed as deduction in computing income from business of the assessee - AT
Depreciation - Disallowance of Capitalization of CENVAT credit on capital goods - the Revenue authorities were justified in rejecting the claim of the assessee for deduction on account of unutilized CENVAT credit which was claimed as deduction in computing income from business of the assessee - AT
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