Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
Purchase against C Form - any notification issued under the Act of 1954 cannot discredit the rebate claimed by an assessee on purchase of material by declaration under ‘C’ form in adherence of the Act of 1956 - HC
Purchase against C Form - any notification issued under the Act of 1954 cannot discredit the rebate claimed by an assessee on purchase of material by declaration under ‘C’ form in adherence of the Act of 1956 - HC
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