Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
CIRP Proceedings under IBC versus Tax Dues / Statutory Dues - The High court noted that NCLT should have been cautious before approving the Corporate Insolvency Resolution Plan and could have imposed penalties for the fraudulent initiation of proceedings. The court emphasized that statutory dues cannot be waived off merely by an insolvency resolution process and must be settled as per law.
CIRP Proceedings under IBC versus Tax Dues / Statutory Dues - The High court noted that NCLT should have been cautious before approving the Corporate Insolvency Resolution Plan and could have imposed penalties for the fraudulent initiation of proceedings. The court emphasized that statutory dues cannot be waived off merely by an insolvency resolution process and must be settled as per law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4824 
Join Channel 
