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...
Penalty u/s 114A of the Customs Act, 1962 - the explanation put forth on behalf of the appellant that they were confused by the master circular of the Reserve Bank of India is acceptable - penalty set aside.
Penalty u/s 114A of the Customs Act, 1962 - the explanation put forth on behalf of the appellant that they were confused by the master circular of the Reserve Bank of India is acceptable - penalty set aside.
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