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...
Tribunal jurisdiction to condone delay beyond the statutory cap under section 107(4) of the CGST Act is identified as the central issue. The Special Bench directed the Registry to obtain and place details of appeals involving the identical question and listed the matter for hearing. The text records no determination on whether delay beyond the statutory limit may be condoned.
Tribunal jurisdiction to condone delay beyond the statutory cap under section 107(4) of the CGST Act is identified as the central issue. The Special Bench directed the Registry to obtain and place details of appeals involving the identical question and listed the matter for hearing. The text records no determination on whether delay beyond the statutory limit may be condoned.
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