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...
Penalty on CFS - smuggling of prohibited goods - Being the custodian of the goods, the appellant cannot wriggle out of the responsibility by saying that they had outsourced only to licenced Customs Broker and that it was not outsourced to any unknown person. - AT
Penalty on CFS - smuggling of prohibited goods - Being the custodian of the goods, the appellant cannot wriggle out of the responsibility by saying that they had outsourced only to licenced Customs Broker and that it was not outsourced to any unknown person. - AT
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