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...
Imposition of ADD - determination of individual dumping margin - The Appellant wanted individual dumping margin but that was not accepted and the levy of duty as provided in the Notification dated 18 September, 2017 continues. Thus, it would not be necessary for the Central Government to issue a notification for levy of retrospective duty. Duty was required to be paid by the appellants under the residuary category of the notification dated 18 September, 2017 and the same duty continues. - AT
Imposition of ADD - determination of individual dumping margin - The Appellant wanted individual dumping margin but that was not accepted and the levy of duty as provided in the Notification dated 18 September, 2017 continues. Thus, it would not be necessary for the Central Government to issue a notification for levy of retrospective duty. Duty was required to be paid by the appellants under the residuary category of the notification dated 18 September, 2017 and the same duty continues. - AT
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