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...
Levy of Penalties - Renting of immovable Property Services - Case of appellant is that when the levy of service tax was introduced, it was difficult for the municipality to immediately intimate the tenants to make necessary alterations to collect service tax - penalties set aside.
Levy of Penalties - Renting of immovable Property Services - Case of appellant is that when the levy of service tax was introduced, it was difficult for the municipality to immediately intimate the tenants to make necessary alterations to collect service tax - penalties set aside.
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