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...
Suspension of CHA License - Right to appeal - right of Department to file an appeal against the order passed by the Commissioner - the Regulations do not prohibit the Revenue from challenging the order - the Appellate Authority has committed an error in rejecting the appeal on the ground that no appeal can be filed by the Revenue against the order passed by the Commissioner of Custom
Suspension of CHA License - Right to appeal - right of Department to file an appeal against the order passed by the Commissioner - the Regulations do not prohibit the Revenue from challenging the order - the Appellate Authority has committed an error in rejecting the appeal on the ground that no appeal can be filed by the Revenue against the order passed by the Commissioner of Custom
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