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...
Claim of exemption from CVD - import of ‘Red Fine Standard Grade Murate of Potash (MOP) - Imported MOP had been used in the manufacture of fertilizers. - since the evidence produced by the appellant, has not been rebutted by the revenue, exemption allowed - AT
Claim of exemption from CVD - import of ‘Red Fine Standard Grade Murate of Potash (MOP) - Imported MOP had been used in the manufacture of fertilizers. - since the evidence produced by the appellant, has not been rebutted by the revenue, exemption allowed - AT
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