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...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
Benefit of Notification No. 108/95 - nly objection raised by the Revenue is that certificate was not in the name of present respondents - the certificate is to be in respect of the goods that the same are required for the project - No demand - AT
Benefit of Notification No. 108/95 - nly objection raised by the Revenue is that certificate was not in the name of present respondents - the certificate is to be in respect of the goods that the same are required for the project - No demand - AT
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