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 pertaining to outstanding balance regarding Debtors/ Creditors - There is no legal basis for presumption to treat such outstanding balances to be relating to taxable services - prima facie cas is in favor of assessee - AT
Demand pertaining to outstanding balance regarding Debtors/ Creditors - There is no legal basis for presumption to treat such outstanding balances to be relating to taxable services - prima facie cas is in favor of assessee - AT
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