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...
No new case could have been set up or decided contrary to the show cause notices regarding classification of goods, without issuing a fresh show cause notice to the assessee in this regard - SC
No new case could have been set up or decided contrary to the show cause notices regarding classification of goods, without issuing a fresh show cause notice to the assessee in this regard - SC
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