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...
Rejection of refund claim - when pilferage was found during the course of examination before the charge was given, the assessee is entitled for refund claim of duty paid on shortage of the goods - AT
Rejection of refund claim - when pilferage was found during the course of examination before the charge was given, the assessee is entitled for refund claim of duty paid on shortage of the goods - AT
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