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...
Demand of service tax based on audit of records - the assessee should be given an opportunity to make a submission/rebuttal on those facts, failing which there would be a procedural irregularity leading to denial of natural justice. Matter remanded back - AT
Demand of service tax based on audit of records - the assessee should be given an opportunity to make a submission/rebuttal on those facts, failing which there would be a procedural irregularity leading to denial of natural justice. Matter remanded back - AT
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