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...
LTCG on deemed sale of jewellery - Shortage in Jewellery detected during search and quantity declared in wealth tax return - whether the AO can resort to determination of notional LTCG or not? - HELD No - AT
LTCG on deemed sale of jewellery - Shortage in Jewellery detected during search and quantity declared in wealth tax return - whether the AO can resort to determination of notional LTCG or not? - HELD No - AT
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