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...
Valuation of goods - Inclusion of sales tax amount - amount of 75% was retained by the assessee - this component of sales tax which was retained by the assessee after 1.7.2000 shall be includible in arriving at the transaction value - SC
Valuation of goods - Inclusion of sales tax amount - amount of 75% was retained by the assessee - this component of sales tax which was retained by the assessee after 1.7.2000 shall be includible in arriving at the transaction value - SC
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