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...
CENVAT credit - The availment of dual benefit of CENVAT Credit as well as income tax benefit on the inputs could be a critera for determination of income tax liability, however, the CENVAT Credit in absence of any stipulation under CCR 2004, cannot be denied to the Appellant - AT
CENVAT credit - The availment of dual benefit of CENVAT Credit as well as income tax benefit on the inputs could be a critera for determination of income tax liability, however, the CENVAT Credit in absence of any stipulation under CCR 2004, cannot be denied to the Appellant - AT
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