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...
CENVAT Credit on GTA services - Place of removal in this case is factory gate of the appellant, and not the depot of other person - service tax paid on the GTA services availed for transportation of goods from the factory of the appellant to the depot of other person has been correctly denied - AT
CENVAT Credit on GTA services - Place of removal in this case is factory gate of the appellant, and not the depot of other person - service tax paid on the GTA services availed for transportation of goods from the factory of the appellant to the depot of other person has been correctly denied - AT
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