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...
CENVAT credit - Since the godonwn was not a part of the registered factory premises, the same cannot be considered as “place of removal” for the purpose of consideration for CENVAT credit under Rule 2 (l) ibid - credit not admissible.
CENVAT credit - Since the godonwn was not a part of the registered factory premises, the same cannot be considered as “place of removal” for the purpose of consideration for CENVAT credit under Rule 2 (l) ibid - credit not admissible.
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