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 - Service tax on the amount of scholarship / fee discounts / fee concessions given to certain students - Deduction from assessable value - what is relevant is the actual nature of the transaction and not the name given to it ( i.e. transaction). - appellant has been able to make out a strong prima facie case in its favour - AT
Valuation - Service tax on the amount of scholarship / fee discounts / fee concessions given to certain students - Deduction from assessable value - what is relevant is the actual nature of the transaction and not the name given to it ( i.e. transaction). - appellant has been able to make out a strong prima facie case in its favour - AT
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