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 - input services - duty paying documents - so long as the documents (debit notes) reveal the essential details like registration no service provided, service recipient, value of taxable service, refund cannot be rejected merely because the documents are debit notes. - AT
Refund - input services - duty paying documents - so long as the documents (debit notes) reveal the essential details like registration no service provided, service recipient, value of taxable service, refund cannot be rejected merely because the documents are debit notes. - AT
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