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...
Penalty on authorized signatory cannot be imposed under Rule 26 on the ground that the goods were not removed outside the factory premises in clandestine manner and also for non maintenance of proper records, the main appellants have already been penalized under Rule 25 - AT
Penalty on authorized signatory cannot be imposed under Rule 26 on the ground that the goods were not removed outside the factory premises in clandestine manner and also for non maintenance of proper records, the main appellants have already been penalized under Rule 25 - AT
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