Insights
Delhi HC uphelds overriding effect of IBC on claims raised by tax department for period prior to approval of resolution plan
Chennai ITAT rules Cognizant’s Rs. 19,000 Crore buyback through scheme of arrangement to attract DDT
Successor entitled to claim depreciation on actual cost of assets being consideration actually paid to predecessor after revaluation of assets
ITAT clarifies on scope of the term ‘shares’ in the context of India-Mauritius DTAA, holds that having TRC is sufficient for claiming treaty benefits