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...
Refund of CENVAT Credit - the relevant date for deciding the time limit for claiming refund under Rule 5 of the Cenvat Rules is the end of the quarter in which the FIRC is received in cases where the refund claims are filed on quarterly basis.
Refund of CENVAT Credit - the relevant date for deciding the time limit for claiming refund under Rule 5 of the Cenvat Rules is the end of the quarter in which the FIRC is received in cases where the refund claims are filed on quarterly basis.
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