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...
Rate of service tax - There is no provision in the service tax law referring to the applicability of rates of service tax depending upon the period of the services - the appellant is required to pay the service tax at the rate which is effective as on date of payment of the same.
Rate of service tax - There is no provision in the service tax law referring to the applicability of rates of service tax depending upon the period of the services - the appellant is required to pay the service tax at the rate which is effective as on date of payment of the same.
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