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...
In the absence of any express or implied provision for retrospective applicability, an amending Notification No.33/2008-ST where the said proviso (e) was deleted would only has prospective effect - AT
In the absence of any express or implied provision for retrospective applicability, an amending Notification No.33/2008-ST where the said proviso (e) was deleted would only has prospective effect - AT
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