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...
Abatement under notification no. 1/2006-ST dated 1.3.2006 - Commercial or industrial construction service rendered to 100% EOU - Denial of substantial benefit of abatement owing to availment of CENVAT credit, does not appear to be equitable particularly as the amount has been made good - Abetement allowed - AT
Abatement under notification no. 1/2006-ST dated 1.3.2006 - Commercial or industrial construction service rendered to 100% EOU - Denial of substantial benefit of abatement owing to availment of CENVAT credit, does not appear to be equitable particularly as the amount has been made good - Abetement allowed - AT
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