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...
Denial of Cenvat credit on paint as input or not as per rule 2(k) - Paint applied on plant and machinery – The paint is specifically covered by definition of ‘input’ under Rule 2 (k) and there is no condition that its use must be directly by the manufacturer, the cenvat credit on this ground cannot be denied. - AT
Denial of Cenvat credit on paint as input or not as per rule 2(k) - Paint applied on plant and machinery – The paint is specifically covered by definition of ‘input’ under Rule 2 (k) and there is no condition that its use must be directly by the manufacturer, the cenvat credit on this ground cannot be denied. - AT
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