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...
Jurisdiction of the Tribunal to order refund of the amount appropriated by the revenue, during pendency of the appeal – The order passed by the Tribunal, does not suffer from any error of jurisdiction or of law - HC
Jurisdiction of the Tribunal to order refund of the amount appropriated by the revenue, during pendency of the appeal – The order passed by the Tribunal, does not suffer from any error of jurisdiction or of law - HC
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