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...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
Rejection of refund of Extra Duty Deposit - applicability of principles of natural justice - Extension of period of limitation as per the SC order - The respondents are bound to consider the orders passed by the Supreme Court notwithstanding that the same are not referred to by the applicants. - Matter restored back - HC
Rejection of refund of Extra Duty Deposit - applicability of principles of natural justice - Extension of period of limitation as per the SC order - The respondents are bound to consider the orders passed by the Supreme Court notwithstanding that the same are not referred to by the applicants. - Matter restored back - HC
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