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...
Exemption from Basic Customs Duty - invalid Certificate of Origin - the appellant had produced the rectified certificate of origin, which have been wrongly treated as issue of certificate retrospectively. Accordingly, the certificates of origin submitted by the appellant are in order. - benefit of exemption allowed - AT
Exemption from Basic Customs Duty - invalid Certificate of Origin - the appellant had produced the rectified certificate of origin, which have been wrongly treated as issue of certificate retrospectively. Accordingly, the certificates of origin submitted by the appellant are in order. - benefit of exemption allowed - AT
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