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...
Rejection of amendment to a shipping bill was linked to the scope of self-certification, post-export conversion, and a claim for MEIS benefits after the reward box was not marked "YES", which had deprived the authorities of an opportunity to physically verify the goods. The petitioner limited relief to proceeding under the Shipping Bill (Post export conversion in relation to Instrument Based Scheme) Regulations, 2025, so liberty was granted to file an application within two weeks. The application is to be considered in accordance with law after hearing the petitioner, and the decision must be taken uninfluenced by the impugned order.
Rejection of amendment to a shipping bill was linked to the scope of self-certification, post-export conversion, and a claim for MEIS benefits after the reward box was not marked "YES", which had deprived the authorities of an opportunity to physically verify the goods. The petitioner limited relief to proceeding under the Shipping Bill (Post export conversion in relation to Instrument Based Scheme) Regulations, 2025, so liberty was granted to file an application within two weeks. The application is to be considered in accordance with law after hearing the petitioner, and the decision must be taken uninfluenced by the impugned order.
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