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...
When there was lack of clarity about the scope of the rent-a-cab operator’s service and assessee being individual, it cannot be said that the respondent was aware of the service tax liability and had deliberately evaded the payment of tax. - AT
When there was lack of clarity about the scope of the rent-a-cab operator’s service and assessee being individual, it cannot be said that the respondent was aware of the service tax liability and had deliberately evaded the payment of tax. - AT
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