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...
Writ petition - Valuation - related person - revenue neutral exercise since the recipient is able to avail Cenvat Credit - in the absence of any reasons having been assigned for not accepting the principal contention raised by the petitioner, it is evident that the impugned order suffers from the vice of breach of principles of natural justice. - HC
Writ petition - Valuation - related person - revenue neutral exercise since the recipient is able to avail Cenvat Credit - in the absence of any reasons having been assigned for not accepting the principal contention raised by the petitioner, it is evident that the impugned order suffers from the vice of breach of principles of natural justice. - HC
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