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...
Valuation - inclusion of fees for engineering services - fee for technical services which are related to post-importation activities are not liable to be included in the assessable value even if connected with the goods under import- AT
Valuation - inclusion of fees for engineering services - fee for technical services which are related to post-importation activities are not liable to be included in the assessable value even if connected with the goods under import- AT
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