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 - Duty paid under protest - Doctrine of unjust enrichment - Dispute relating to classification was resolved in favor appellant assessee - The tribunal found that the burden of duty had been passed on to the buyers based on the examination of the appellant's books of accounts and invoices. - Therefore, the appellant's refund claim was dismissed, as it was hit by the principles of unjust enrichment. - AT
Refund claim - Duty paid under protest - Doctrine of unjust enrichment - Dispute relating to classification was resolved in favor appellant assessee - The tribunal found that the burden of duty had been passed on to the buyers based on the examination of the appellant's books of accounts and invoices. - Therefore, the appellant's refund claim was dismissed, as it was hit by the principles of unjust enrichment. - AT
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