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...
Levy of tax on construction activities - value of the land at one-third of the total amount charged - Constitutional validity of entry 5(b) of Schedule II to the GST Act, 2017 - Petition dismissed as premature.
Levy of tax on construction activities - value of the land at one-third of the total amount charged - Constitutional validity of entry 5(b) of Schedule II to the GST Act, 2017 - Petition dismissed as premature.
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