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...
Waiver of pre-deposit - tribunal did not follow the order of similar bench to grant full waiver - CESTAT was not justified in declining to grant an unconditional stay in favour of the Appellant - HC
Waiver of pre-deposit - tribunal did not follow the order of similar bench to grant full waiver - CESTAT was not justified in declining to grant an unconditional stay in favour of the Appellant - HC
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