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...
Refund of CENVAT credit accumulated - the claim which was returned for the period from October 2006 to December 2006 cannot be held as resubmitted where the part of the subseqent refund claim submitted has to be treated as resubmission of the earlier claim - AT
Refund of CENVAT credit accumulated - the claim which was returned for the period from October 2006 to December 2006 cannot be held as resubmitted where the part of the subseqent refund claim submitted has to be treated as resubmission of the earlier claim - AT
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