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...
Classification of proximity sensor / switching device - whether the product is classified under Chapter 85 or under Chapter 90 would be of no consequence inasmuch as the duty which is to be paid under both the Chapters is the same. - SC
Classification of proximity sensor / switching device - whether the product is classified under Chapter 85 or under Chapter 90 would be of no consequence inasmuch as the duty which is to be paid under both the Chapters is the same. - SC
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