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...
Re-crdit of duty on goods returned by the customer - the appellants modus operandi does not exhibit that it has come out with clean hands when procedural deviation was made depriving Revenue to have control on appellant - demand confirmed
Re-crdit of duty on goods returned by the customer - the appellants modus operandi does not exhibit that it has come out with clean hands when procedural deviation was made depriving Revenue to have control on appellant - demand confirmed
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