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...
Recovery of duty of Customs from the successful Resolution Applicant - Orders of finalization of bills of entry of the Superintendent - the judgment of the Jharkhand High Court in the case of Essar Steel Limited is of no avail to the Department. - a resolution plan, once approved, is binding on all the creditors and stakeholders including the Central Government by virtue of Section 31(1) of the Code. - HC
Recovery of duty of Customs from the successful Resolution Applicant - Orders of finalization of bills of entry of the Superintendent - the judgment of the Jharkhand High Court in the case of Essar Steel Limited is of no avail to the Department. - a resolution plan, once approved, is binding on all the creditors and stakeholders including the Central Government by virtue of Section 31(1) of the Code. - HC
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