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...
Imposition of penalty u/r 26 - wrongly passing of fraudulent cenvat credit - Issuance of cenvatable invoices without supply of goods for passing out fraudulent credit - Levy of penalty u/r 26 confirmed through reduced - AT
Imposition of penalty u/r 26 - wrongly passing of fraudulent cenvat credit - Issuance of cenvatable invoices without supply of goods for passing out fraudulent credit - Levy of penalty u/r 26 confirmed through reduced - AT
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