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...
HC determined that the Order-in-Original permitting re-export of goods from a Free Trade Warehouse Zone/Special Economic Zone, subject to a redemption fine, was not challenged by Customs authorities and thus became final. The Customs appeal (CUAPP(L)/14143/2025) challenging the CESTAT order does not impede the re-export process. The court emphasized that the appeal will be evaluated independently on its merits, without prejudicing the current re-export authorization. Petition disposed of, maintaining the original order's validity.
HC determined that the Order-in-Original permitting re-export of goods from a Free Trade Warehouse Zone/Special Economic Zone, subject to a redemption fine, was not challenged by Customs authorities and thus became final. The Customs appeal (CUAPP(L)/14143/2025) challenging the CESTAT order does not impede the re-export process. The court emphasized that the appeal will be evaluated independently on its merits, without prejudicing the current re-export authorization. Petition disposed of, maintaining the original order's validity.
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