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 u/s 11AC - Clearance of rough castings to Rice Mill Division without payment of duty - in the absence of any factual finding on the ingredients of section 11AC, imposition of penalty cannot be sustained - HC
Penalty u/s 11AC - Clearance of rough castings to Rice Mill Division without payment of duty - in the absence of any factual finding on the ingredients of section 11AC, imposition of penalty cannot be sustained - HC
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