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...
Due to shortage of space, the appellant kept the imported materials partly adjacent to the factory premises - demand of cenvat credit would arise if the manufacturer fails to establish that the input in question was not used in the manufacture of final products. - AT
Due to shortage of space, the appellant kept the imported materials partly adjacent to the factory premises - demand of cenvat credit would arise if the manufacturer fails to establish that the input in question was not used in the manufacture of final products. - AT
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