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...
Request for denotification of the petitioner's Inland Container Depots (ICD) - This Court is of the view that the claim of the respondents in respect of Cost Recovery Charges for deployment of the additional Customs Officials to the petitioner's Input Containers Depots for the period during which the services of the Customs officials have not been utilised by the petitioner is not justified and on that ground, they are not supposed to deny the request of the petitioner to denotify their Inland Container Depots. - HC
Request for denotification of the petitioner's Inland Container Depots (ICD) - This Court is of the view that the claim of the respondents in respect of Cost Recovery Charges for deployment of the additional Customs Officials to the petitioner's Input Containers Depots for the period during which the services of the Customs officials have not been utilised by the petitioner is not justified and on that ground, they are not supposed to deny the request of the petitioner to denotify their Inland Container Depots. - HC
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