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...
Central Government notified u/s 197A(1F) of Income Tax Act, 1961 that no tax deduction under Chapter XVII shall be made on payments received by credit guarantee fund established, financed and managed by National Credit Guarantee Trustee Company Limited as per Section 10(46B)(ii), exempt from income tax. Notification effective from date of publication in Official Gazette.
Central Government notified u/s 197A(1F) of Income Tax Act, 1961 that no tax deduction under Chapter XVII shall be made on payments received by credit guarantee fund established, financed and managed by National Credit Guarantee Trustee Company Limited as per Section 10(46B)(ii), exempt from income tax. Notification effective from date of publication in Official Gazette.
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