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...
Refund claim - cash refund of cenvat credit - whether the appellant are entitled to refund of Cenvat Credit amount in cash when the credit was reversed on the insistence of the DGCI Officers as their factory has now been closed? - Refund allowed - AT
Refund claim - cash refund of cenvat credit - whether the appellant are entitled to refund of Cenvat Credit amount in cash when the credit was reversed on the insistence of the DGCI Officers as their factory has now been closed? - Refund allowed - AT
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