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...
Clandestine removal - TMT Bars - statements accepting that goods are dislodged from the factory without following procedure was duly recorded u/s 14 of the CE Act, was ignored or not taken into consideration by the appellate Tribunal - it is a case of acceptance and failure to explain the huge variation in the stock and the variations were not having been disputed, the demand so made and calculated by the AO was in conformity with the law
Clandestine removal - TMT Bars - statements accepting that goods are dislodged from the factory without following procedure was duly recorded u/s 14 of the CE Act, was ignored or not taken into consideration by the appellate Tribunal - it is a case of acceptance and failure to explain the huge variation in the stock and the variations were not having been disputed, the demand so made and calculated by the AO was in conformity with the law
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