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...
Classification of services - Since all these activities undertaken by the Respondent could have been performed separately and independently with each other, the fact that the assessee is raising a singly consolidated invoice, in accordance with the Service Agreement, makes these supplies stipulated under this Agreement as mixed supply in terms of the provision of Section 2(74) of the CGST Act, 2017
Classification of services - Since all these activities undertaken by the Respondent could have been performed separately and independently with each other, the fact that the assessee is raising a singly consolidated invoice, in accordance with the Service Agreement, makes these supplies stipulated under this Agreement as mixed supply in terms of the provision of Section 2(74) of the CGST Act, 2017
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