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...
Inclusion in total wealth - initial compensation not to be included - The claim of the assessee for enhancement of the compensation amount if ultimately is accepted by the Court, will be added in the net wealth of the assessee on the valuation date of that year - HC
Inclusion in total wealth - initial compensation not to be included - The claim of the assessee for enhancement of the compensation amount if ultimately is accepted by the Court, will be added in the net wealth of the assessee on the valuation date of that year - HC
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