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...
Denial of refund claim - Refund of service tax paid under the mistake of law - export of services - period of limitation of one year and provisions related to unjust enrichment, both are applicable - HC
Denial of refund claim - Refund of service tax paid under the mistake of law - export of services - period of limitation of one year and provisions related to unjust enrichment, both are applicable - HC
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