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...
SSI Exemption - assignment to use the brand name - The mere fact that a different view is possible on the same set of facts cannot be a ground to exercise power under that provision - exemption cannot be denied - HC
SSI Exemption - assignment to use the brand name - The mere fact that a different view is possible on the same set of facts cannot be a ground to exercise power under that provision - exemption cannot be denied - HC
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