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...
MRP based Valuation - chewing tobacco - The retail packages in the present case were exempted from declaring the retail price being less than 10 grams in weight. There was no need for assesse to declare the price on the multi piece package which actually was a wholesale package.
MRP based Valuation - chewing tobacco - The retail packages in the present case were exempted from declaring the retail price being less than 10 grams in weight. There was no need for assesse to declare the price on the multi piece package which actually was a wholesale package.
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