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...
Demand of Customs Duty - goods allegedly pilfered from Customs Area bonded premises - bonded warehoused goods - The packages were admittedly opened for the first time by the Police Officer, wherein the packing material was found instead of ‘Nutritional Supplements’ as purportedly imported. From the reports submitted by the local Commissioner appointed by the Hon’ble High Court, it is evident that he visited the site and thereafter reported that no goods were in existence at the place - customs bonded premises. - no case of pilferage is made out against the appellant. - AT
Demand of Customs Duty - goods allegedly pilfered from Customs Area bonded premises - bonded warehoused goods - The packages were admittedly opened for the first time by the Police Officer, wherein the packing material was found instead of ‘Nutritional Supplements’ as purportedly imported. From the reports submitted by the local Commissioner appointed by the Hon’ble High Court, it is evident that he visited the site and thereafter reported that no goods were in existence at the place - customs bonded premises. - no case of pilferage is made out against the appellant. - AT
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