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...
Penalty on the appellant who was attending to the day-to-day clearance work of the CHA - appellant has played an active role in import and diversion of imported goods - levy of penalty confirmed but reduced - AT
Penalty on the appellant who was attending to the day-to-day clearance work of the CHA - appellant has played an active role in import and diversion of imported goods - levy of penalty confirmed but reduced - AT
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