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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Retrospectively declaration of C-Form as obsolete - ‘C’ Form issued by M/s. Sarv Manglam Sales in favour of the petitioner is declared obsolete with effect from the date of issuance of such forms by CVAT - Once the form that has been issued, is utilized, the question of subsequently declaring such used forms as obsolete would not arise - Rule 5(14) do not permit the CVAT to declare forms that have already been issued and acted upon as obsolete - order set aside
Retrospectively declaration of C-Form as obsolete - ‘C’ Form issued by M/s. Sarv Manglam Sales in favour of the petitioner is declared obsolete with effect from the date of issuance of such forms by CVAT - Once the form that has been issued, is utilized, the question of subsequently declaring such used forms as obsolete would not arise - Rule 5(14) do not permit the CVAT to declare forms that have already been issued and acted upon as obsolete - order set aside
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