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...
Refund of tax deposited - Continuation of exemption after migration from KST Act to KVAT Act, 2003 w.e.f. 1.4.2005 - refund was denied on the ground that if the unit collects any amount by way of tax, it shall become ineligible for exemption - the petitioner cannot be denied the benefit on technical grounds. - Refund allowed - HC
Refund of tax deposited - Continuation of exemption after migration from KST Act to KVAT Act, 2003 w.e.f. 1.4.2005 - refund was denied on the ground that if the unit collects any amount by way of tax, it shall become ineligible for exemption - the petitioner cannot be denied the benefit on technical grounds. - Refund allowed - HC
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