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...
Rectification of mistake - scope of SCN - Tribunal allowed the ROM application and set aside the demand beyond the normal period of limitation wherein demand was confirmed for the entire period in the original order.
Rectification of mistake - scope of SCN - Tribunal allowed the ROM application and set aside the demand beyond the normal period of limitation wherein demand was confirmed for the entire period in the original order.
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