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...
Validity of Demand u/s 28 of the Customs Act, 1962 without challenging bill of entry - After assessment and clearance of goods u/s 47 demand raised by proposing re-classification of the imported goods - a demand can be raised u/s 28 even after clearance of the case u/s 47
Validity of Demand u/s 28 of the Customs Act, 1962 without challenging bill of entry - After assessment and clearance of goods u/s 47 demand raised by proposing re-classification of the imported goods - a demand can be raised u/s 28 even after clearance of the case u/s 47
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