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...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
Levy of CVD equal to duty of excise on clearance of goods from SEZ unit to DTA unit - Goods were exempted from levy of Duty of excise - levy of CVD is not proper - HC
Levy of CVD equal to duty of excise on clearance of goods from SEZ unit to DTA unit - Goods were exempted from levy of Duty of excise - levy of CVD is not proper - HC
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