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...
CENVAT Credit - input services - retention of part payment of input services - Rule 4 (7) of Cenvat Credit Rules - irrespective of retention, the amount was paid at the end of stipulated period after the completion of the project - Credit allowed.
CENVAT Credit - input services - retention of part payment of input services - Rule 4 (7) of Cenvat Credit Rules - irrespective of retention, the amount was paid at the end of stipulated period after the completion of the project - Credit allowed.
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