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 - amount due was not reflected in the books of account as claims receivable - refund claim was filed about 3 years after the decision of the Tribunal and more than 5 years after the payment of duty - refund not allowed on the ground of period of limitation as well as unjust enrichment - AT
Refund - amount due was not reflected in the books of account as claims receivable - refund claim was filed about 3 years after the decision of the Tribunal and more than 5 years after the payment of duty - refund not allowed on the ground of period of limitation as well as unjust enrichment - AT
Note: It is a system-generated summary and is for quick reference only.