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...
Waiver of pre-deposit - Export of services or not - services have been provided by the applicant to their foreign principal located outside India or the services rendered by the applicant on the instruction of their foreign principal to the consumers of services in India - Prima facie the case is in favor of assessee - stay granted - AT
Waiver of pre-deposit - Export of services or not - services have been provided by the applicant to their foreign principal located outside India or the services rendered by the applicant on the instruction of their foreign principal to the consumers of services in India - Prima facie the case is in favor of assessee - stay granted - AT
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