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...
Export of handicraft item - wooden furniture - Since the condition of the notification have been substantially complied with by the appellant and the competent authority has certified the said aspect, the custom department cannot question the genuineness or authenticity of such certificates - AT
Export of handicraft item - wooden furniture - Since the condition of the notification have been substantially complied with by the appellant and the competent authority has certified the said aspect, the custom department cannot question the genuineness or authenticity of such certificates - AT
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