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...
Section 50C would have no application when it was a case of transfer of plot which was stock in trade and the income from such transaction was treated as business income. - AT
Section 50C would have no application when it was a case of transfer of plot which was stock in trade and the income from such transaction was treated as business income. - AT
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