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...
Refund claim - accumulated CENVAT credit availed on input services - clearances to 100% EOU - the clearances to an EOU is to be treated as export and refund of unutilized credit is allowed to the assessee - AT
Refund claim - accumulated CENVAT credit availed on input services - clearances to 100% EOU - the clearances to an EOU is to be treated as export and refund of unutilized credit is allowed to the assessee - AT
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