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...
Demand of duty on goods manufactured by the Job worker - Assessee received goods under Notification No.214/86 and not returned the same - liability of payment of duty would fall within the suppler of the goods and not on the recipient - AT
Demand of duty on goods manufactured by the Job worker - Assessee received goods under Notification No.214/86 and not returned the same - liability of payment of duty would fall within the suppler of the goods and not on the recipient - AT
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