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...
Refund claim - abatement of duty on damaged or deteriorated goods - section 22(1) - there is nothing wrong or unreasonable in ascertainment of damage has been done after the repairs were undertaken as equal to the cost of repair charges - AT
Refund claim - abatement of duty on damaged or deteriorated goods - section 22(1) - there is nothing wrong or unreasonable in ascertainment of damage has been done after the repairs were undertaken as equal to the cost of repair charges - AT
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