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...
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Extended period of Limitation - Levy of penalty - short payment of service tax - merely because they had paid the service tax prior to issuance of Show Cause Notice, benefit of period of limitation and wavier of penalty cannot be extended.
Extended period of Limitation - Levy of penalty - short payment of service tax - merely because they had paid the service tax prior to issuance of Show Cause Notice, benefit of period of limitation and wavier of penalty cannot be extended.
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