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...
Amount payable towards the provident fund and towards the ESI fell due on a National Holiday - Deduction u/s 36(1)(5)(A) - Section 10 of the General Clauses Act would help the respondent / assessee to tide over the objections raised on behalf of the appellant/revenue. - HC
Amount payable towards the provident fund and towards the ESI fell due on a National Holiday - Deduction u/s 36(1)(5)(A) - Section 10 of the General Clauses Act would help the respondent / assessee to tide over the objections raised on behalf of the appellant/revenue. - HC
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