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...
Profiteering - Maggi Noodles Pack having MRP ₹ 5/- - allegation that the benefit of reduction in the rate of GST not passed on by way of commensurate reduction in price - contravention of section 171 of CGST Act - Allegation proved, but no penalty - NAPA
Profiteering - Maggi Noodles Pack having MRP ₹ 5/- - allegation that the benefit of reduction in the rate of GST not passed on by way of commensurate reduction in price - contravention of section 171 of CGST Act - Allegation proved, but no penalty - NAPA
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