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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Refund claim - benefit of concessional rate of duty - The wording of the Notification gives no clue or indication to the effect that substitution of the entry is to be retrospectively. The amending Notification is dated 02.05.2005 and hence the benefit will be applicable only from that date.
Refund claim - benefit of concessional rate of duty - The wording of the Notification gives no clue or indication to the effect that substitution of the entry is to be retrospectively. The amending Notification is dated 02.05.2005 and hence the benefit will be applicable only from that date.
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