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...
Refund claim of customs duty - short landing of the imported goods - This is not a case for remission of duty but is a case of application for refund on the ground that duty was paid in excess reckoning the total quantity of goods as mentioned in the Bill of Lading while lesser quantity was actually imported/landed by the vessel. - The self assessment of duty (Bill of entry) by the appellant has attained finality and has not been appealed against, refund cannot be allowed - AT
Refund claim of customs duty - short landing of the imported goods - This is not a case for remission of duty but is a case of application for refund on the ground that duty was paid in excess reckoning the total quantity of goods as mentioned in the Bill of Lading while lesser quantity was actually imported/landed by the vessel. - The self assessment of duty (Bill of entry) by the appellant has attained finality and has not been appealed against, refund cannot be allowed - AT
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