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...
CENVAT Credit - common input services used for taxable as well as exempt goods - the appellant is covered by Rule 6(2) of CCR 2004 and therefore need not reverse any amount under Rule 6(3A).
CENVAT Credit - common input services used for taxable as well as exempt goods - the appellant is covered by Rule 6(2) of CCR 2004 and therefore need not reverse any amount under Rule 6(3A).
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