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...
Filing of appeal before the tribunal - Reviewing committee of two commissioners - one officer who is in-charge of both the Commissionerates - defect if any is procedural and an irregularity and not illegality.
Filing of appeal before the tribunal - Reviewing committee of two commissioners - one officer who is in-charge of both the Commissionerates - defect if any is procedural and an irregularity and not illegality.
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