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...
Refund of CENVAT Credit - unjust enrichment - It is not understood when no duty was paid and only credits availed were refunded, how come a case of unjust enrichment could come into play - amount has been shown as receivable as “Loan & Advances” from the department - it can be safely concluded that incidence of duty has not been passed on by the appellant to any other person - refund allowable
Refund of CENVAT Credit - unjust enrichment - It is not understood when no duty was paid and only credits availed were refunded, how come a case of unjust enrichment could come into play - amount has been shown as receivable as “Loan & Advances” from the department - it can be safely concluded that incidence of duty has not been passed on by the appellant to any other person - refund allowable
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