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...
100% EOU - credit based on a formula prescribed under Rule 3(7) - inclusion of additional duty leviable u/s 3(5) (SAD) along-with CVD u/s 3(1) (CVD) of the Customs Tariff Act - prima facie case is in favor of assessee - AT
100% EOU - credit based on a formula prescribed under Rule 3(7) - inclusion of additional duty leviable u/s 3(5) (SAD) along-with CVD u/s 3(1) (CVD) of the Customs Tariff Act - prima facie case is in favor of assessee - AT
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