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...
The Cess Act was repealed by the legislature with effect from 25.9.2006. If that be so, cess under the Act could not have been levied on any export that was effected subsequent thereto - HC
The Cess Act was repealed by the legislature with effect from 25.9.2006. If that be so, cess under the Act could not have been levied on any export that was effected subsequent thereto - HC
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