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...
Classification of Savoury Oats / Silk Oats - Following the judgment of Supreme Court [2015 (4) TMI 356 - SUPREME COURT], the CESTAT held that, The product Savoury Oats / Silk Oats merit classification under CETH 1104 12 00 and not under 1904 20 00 as determined by the authorities below. - While challenging the decision of CESTAT, department sought review of impugned decision. - Supreme Court dismissed the appeal of the revenue.
Classification of Savoury Oats / Silk Oats - Following the judgment of Supreme Court [2015 (4) TMI 356 - SUPREME COURT], the CESTAT held that, The product Savoury Oats / Silk Oats merit classification under CETH 1104 12 00 and not under 1904 20 00 as determined by the authorities below. - While challenging the decision of CESTAT, department sought review of impugned decision. - Supreme Court dismissed the appeal of the revenue.
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