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...
Taxability of excess amount collected in the name of reimbursement - “over and above” amount - post period to 18.4.2006, the appellant is liable to pay the service tax on the “over and above” amount collected from the clients but not deposited to the Govt. exchequer - AT
Taxability of excess amount collected in the name of reimbursement - “over and above” amount - post period to 18.4.2006, the appellant is liable to pay the service tax on the “over and above” amount collected from the clients but not deposited to the Govt. exchequer - AT
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