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...
Refund Claim - In the present case the appellants are the consumer of the goods and have utilized the said goods in creation of Konkan Rail Project, for which the adhoc exemption order Of 1994 and the 2002 issued - the bar of unjust enrichment as in Section 11B is not a absolute bar but a rebuttable presumption - refund allowed.
Refund Claim - In the present case the appellants are the consumer of the goods and have utilized the said goods in creation of Konkan Rail Project, for which the adhoc exemption order Of 1994 and the 2002 issued - the bar of unjust enrichment as in Section 11B is not a absolute bar but a rebuttable presumption - refund allowed.
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