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...
Interest on refund claim - duty was deposited under protest - Interest at the rate of 12% shall be paid to the respondents on the amount of duty and not on fine and penalty - SC
Interest on refund claim - duty was deposited under protest - Interest at the rate of 12% shall be paid to the respondents on the amount of duty and not on fine and penalty - SC
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