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...
Warehouse services - claim of benefit of exemption - agricultural produce or not - Whether the supply of warehouse services used for packing & storage of tea, was/is exempted from GST - Held No. - the activity of M/s. Unilever of processing of raw tea leaves into tea results in emergence of a new product having distinct name i.e. Tea, which has distinct name, character and use - It does not remain as agriculture produce.
Warehouse services - claim of benefit of exemption - agricultural produce or not - Whether the supply of warehouse services used for packing & storage of tea, was/is exempted from GST - Held No. - the activity of M/s. Unilever of processing of raw tea leaves into tea results in emergence of a new product having distinct name i.e. Tea, which has distinct name, character and use - It does not remain as agriculture produce.
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