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...
Classification of imported goods - quicklime - The Appellate Tribunal ruled in favor of classification under tariff item 2522 1000. Decision based on the analysis of the nature of the goods and their intended use. - The Tribunal determined that the impurities and chemical composition did not meet the purity benchmark for classification under tariff item 2825 9090. Findings based on test reports and interpretation of relevant standards.
Classification of imported goods - quicklime - The Appellate Tribunal ruled in favor of classification under tariff item 2522 1000. Decision based on the analysis of the nature of the goods and their intended use. - The Tribunal determined that the impurities and chemical composition did not meet the purity benchmark for classification under tariff item 2825 9090. Findings based on test reports and interpretation of relevant standards.
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