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...
Import of Old machine - From the year of introduction alone it cannot be concluded that the machine is not manufactured in the previous year.Therefore, merely on presumption and assumption it cannot be said that the machine is less than 10 years old - AT
Import of Old machine - From the year of introduction alone it cannot be concluded that the machine is not manufactured in the previous year.Therefore, merely on presumption and assumption it cannot be said that the machine is less than 10 years old - AT
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