Aurtus Publication - Unlocking Indian Transfer Pricing Safe Harbour Regime

Form 10-IEA prevails over an inconsistent ITR selection; corresponding old-regime deductions must be allowed

Calcutta High Court re-affirmed that resolution plan approved under the IBC extinguishes pre-transfer tax-claims and quashed fresh proceedings against the Assessee

ITAT allows ESOP expenditure under Section 37(1) for ESOPs granted by foreign holding company to employees of Indian subsidiary

NCLT Bengaluru refuses to sanction amalgamation; flags tax non-compliance, creditor opposition and insolvency exposure