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...
Rent-a-cab services provided to corporate clients - services provided by the noticee being transportation of passenger from one point to another against specific call/request rather than to make available the vehicle for a particular time span, where possession and control of vehicle always lie with the noticee or driver, cannot be taxed under “rent-a-cab service’ by no stretch of imagination irrespective of charges per trip are fixed amount instead of per KM basis - AT
Rent-a-cab services provided to corporate clients - services provided by the noticee being transportation of passenger from one point to another against specific call/request rather than to make available the vehicle for a particular time span, where possession and control of vehicle always lie with the noticee or driver, cannot be taxed under “rent-a-cab service’ by no stretch of imagination irrespective of charges per trip are fixed amount instead of per KM basis - AT
Note: It is a system-generated summary and is for quick reference only.
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