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...
Excess stock found during survey on 24.08.2018, proceedings initiated. Court held that if excess stock found, proceedings u/ss 73 & 74 of UPGST Act applicable, not Section 130 read with Rule 122. In previous case, Court ruled even if excess stock found, proceedings u/s 130 of UPGST Act cannot be initiated. Impugned order set aside, petition allowed.
Excess stock found during survey on 24.08.2018, proceedings initiated. Court held that if excess stock found, proceedings u/ss 73 & 74 of UPGST Act applicable, not Section 130 read with Rule 122. In previous case, Court ruled even if excess stock found, proceedings u/s 130 of UPGST Act cannot be initiated. Impugned order set aside, petition allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
