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...
100% EOU - DTA clearance of manufactured carpets to EPCG licence holders - the appellant have not fulfilled his obligation under the law. - the appellant had cleared the goods without ensuring that his customers submit themselves to the jurisdictional authorities and fulfill pre-clearance conditions. - duty is to be demanded from the appellant alone. - AT
100% EOU - DTA clearance of manufactured carpets to EPCG licence holders - the appellant have not fulfilled his obligation under the law. - the appellant had cleared the goods without ensuring that his customers submit themselves to the jurisdictional authorities and fulfill pre-clearance conditions. - duty is to be demanded from the appellant alone. - AT
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