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...
Transaction value or MRP based valuation - the appellants had cleared 6 gms. sachet of the Hair Dye in a monopack carton containing six numbers of such sachet - appellant are to be assessed u/s 4 of the Central Excise Act without the same assessable u/s 4A - AT
Transaction value or MRP based valuation - the appellants had cleared 6 gms. sachet of the Hair Dye in a monopack carton containing six numbers of such sachet - appellant are to be assessed u/s 4 of the Central Excise Act without the same assessable u/s 4A - AT
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