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...
Valuation - paints - specifically packed for exclusive use of any industry - Rule 34 ibid being a special provision, will then override the other general provisions of the said Rules - the valuation of the impugned goods would then not be u/s 4A of the Central Excise Act but u/s 4 only. - AT
Valuation - paints - specifically packed for exclusive use of any industry - Rule 34 ibid being a special provision, will then override the other general provisions of the said Rules - the valuation of the impugned goods would then not be u/s 4A of the Central Excise Act but u/s 4 only. - AT
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