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 Interest on differential duty - The liability of the assessee stands confirmed by the provisions of Section 11A(2B) read with Explanation 2 to the said provision and Section 11AB of the Act - HC
Demand of Interest on differential duty - The liability of the assessee stands confirmed by the provisions of Section 11A(2B) read with Explanation 2 to the said provision and Section 11AB of the Act - HC
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