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...
Import of high end luxury cars from various foreign suppliers by mis-declaring as new - Undervaluation of goods - Appellant is a subsequent purchase of the car - the contention that valuation of the car and that the car is not an old car is not acceptable - redemption fine reduced to ₹ 5 lakhs - penalties set aside - AT
Import of high end luxury cars from various foreign suppliers by mis-declaring as new - Undervaluation of goods - Appellant is a subsequent purchase of the car - the contention that valuation of the car and that the car is not an old car is not acceptable - redemption fine reduced to ₹ 5 lakhs - penalties set aside - AT
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