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...
CENVAT Credit - input services - Fees paid by the appellant for site visit by officials of CII - Though in the invoices it stated that these are management consultancy service, but it is not for any management consultancy services - credit not allowed.
CENVAT Credit - input services - Fees paid by the appellant for site visit by officials of CII - Though in the invoices it stated that these are management consultancy service, but it is not for any management consultancy services - credit not allowed.
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