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...
Applicability of extended period of limitation where B-17 bond has been furnished by 100% EOU - if there is no suppression of fact or mis-declaration on the part of the appellant, demand cannot be raised beyond one year.
Applicability of extended period of limitation where B-17 bond has been furnished by 100% EOU - if there is no suppression of fact or mis-declaration on the part of the appellant, demand cannot be raised beyond one year.
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