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...
Mis-declaration of goods – in view of the position in law that was prevailing at that time, it was a bona fide declaration and cannot be treated as misdeclaration. - Extended period of limitation could not have been availed by the Department - SC
Mis-declaration of goods – in view of the position in law that was prevailing at that time, it was a bona fide declaration and cannot be treated as misdeclaration. - Extended period of limitation could not have been availed by the Department - SC
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