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...
Business Auxiliary Service or Manufacture - activity of cutting, straightening and bending - The activity of appellant would fall under Clause (v) wherein, the processing of the goods for, or on behalf of the client has been considered as Business Auxiliary Service - AT
Business Auxiliary Service or Manufacture - activity of cutting, straightening and bending - The activity of appellant would fall under Clause (v) wherein, the processing of the goods for, or on behalf of the client has been considered as Business Auxiliary Service - AT
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