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...
Demand of service tax - Demand u/s 68 or 73 - show cause notice i.e., 06.10.2004 - statutory provision under which the show cause notice issued was not in existence as on that date - demand cannot be made - HC
Demand of service tax - Demand u/s 68 or 73 - show cause notice i.e., 06.10.2004 - statutory provision under which the show cause notice issued was not in existence as on that date - demand cannot be made - HC
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