Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
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Addition on account of difference in purchases - Objection may of VAT authorities if the VAT rules require actual movement but even in that situation, the claim of purchase return cannot be rejected when both parties are confirming and there is no evidence of sale outside books or closing stock - AT
Addition on account of difference in purchases - Objection may of VAT authorities if the VAT rules require actual movement but even in that situation, the claim of purchase return cannot be rejected when both parties are confirming and there is no evidence of sale outside books or closing stock - AT
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