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...
CENVAT credit - invoices not in the name of the appellant but it is in the name of the directors and the employees of the company - if the same has been booked as expenditure in the books of appellant, credit is admissible. - AT
CENVAT credit - invoices not in the name of the appellant but it is in the name of the directors and the employees of the company - if the same has been booked as expenditure in the books of appellant, credit is admissible. - AT
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