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 of leave encashment u/s 10(10AA)(ii) - AO directed to allow 100% exemption of leave encashment received on account of employment with Department of telecommunication u/s 10(10AA)(i) of the Act whereas for remaining amount the AO is directed to calculate the exemption u/s 10(10AA)(ii) - AT
Exemption of leave encashment u/s 10(10AA)(ii) - AO directed to allow 100% exemption of leave encashment received on account of employment with Department of telecommunication u/s 10(10AA)(i) of the Act whereas for remaining amount the AO is directed to calculate the exemption u/s 10(10AA)(ii) - AT
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