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...
Exemption under section 5(3) of the CST Act - sale of bus bodies - penultimate sale - export of goods - When the transaction between the assessee and the exporter and the transaction between the exporter and foreign buyer are inextricably connected with each other the "same goods" theory has no application, - HC
Exemption under section 5(3) of the CST Act - sale of bus bodies - penultimate sale - export of goods - When the transaction between the assessee and the exporter and the transaction between the exporter and foreign buyer are inextricably connected with each other the "same goods" theory has no application, - HC
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