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...
Input services - cenvat credit in respect of services of certification of pollution level is admissible, even though the service in the hands of service provider is not taxable but the service tax was admittedly paid by the service provider. - AT
Input services - cenvat credit in respect of services of certification of pollution level is admissible, even though the service in the hands of service provider is not taxable but the service tax was admittedly paid by the service provider. - AT
Note: It is a system-generated summary and is for quick reference only.