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...
Demand of Interest - CENVAT Credit availed but not utilized - since the assessee has not taken the benefit of the cenvat credit taken except entry in their account books, there was no liability to pay the interest.
Demand of Interest - CENVAT Credit availed but not utilized - since the assessee has not taken the benefit of the cenvat credit taken except entry in their account books, there was no liability to pay the interest.
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