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...
Whether re-packing of the goods after marking the supply order No., No. of objects inside the packet and other necessary details for due identification at the consignee’s end would be tantamount to manufacture as per the definition of manufacture given in Section 2(f)(iii) of Central Excise Act, 1944 - Held Yes - AT
Whether re-packing of the goods after marking the supply order No., No. of objects inside the packet and other necessary details for due identification at the consignee’s end would be tantamount to manufacture as per the definition of manufacture given in Section 2(f)(iii) of Central Excise Act, 1944 - Held Yes - AT
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