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...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
New Provisions on Electronic Gold Receipt (EGR) :- 1. For the purpose of capital gain conversion of gold to EGR and vice versa is excluded from purview of 'Transfer" 2. Cost of acquisition of EGR shall be the cost of gold in hands of the assessee for the prupose of 'Capital Gain'. 3. Period of holding for EGR would include date on which gold first acquired and vice versa
New Provisions on Electronic Gold Receipt (EGR) :- 1. For the purpose of capital gain conversion of gold to EGR and vice versa is excluded from purview of 'Transfer" 2. Cost of acquisition of EGR shall be the cost of gold in hands of the assessee for the prupose of 'Capital Gain'. 3. Period of holding for EGR would include date on which gold first acquired and vice versa
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