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...
Clandestine Removal - demand based on printouts taken from the computer at the factory premises itself during the course of search - , there is no certificate to such printouts, as required under Section 36B of the Act, in absence of which, the data retrieved from computer is not reliable - There is no merit in the ground taken for rectification by Revenue. - AT
Clandestine Removal - demand based on printouts taken from the computer at the factory premises itself during the course of search - , there is no certificate to such printouts, as required under Section 36B of the Act, in absence of which, the data retrieved from computer is not reliable - There is no merit in the ground taken for rectification by Revenue. - AT
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