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...
Though the appellants were liable to pay service tax for rendering the services of ‘Renting of immovable property’ but because of the prevalent confusion, no malafide can be attributed to the appellants for not paying the same during the relevant period.
Though the appellants were liable to pay service tax for rendering the services of ‘Renting of immovable property’ but because of the prevalent confusion, no malafide can be attributed to the appellants for not paying the same during the relevant period.
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