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...
Condonation of delay of 452 days in filing the Appeal - Tribunal has used its judicial discretion not to condone the delay - if the Tribunal followed the decision of the Supreme Court, we cannot hold that the view taken by the Tribunal is perverse.
Condonation of delay of 452 days in filing the Appeal - Tribunal has used its judicial discretion not to condone the delay - if the Tribunal followed the decision of the Supreme Court, we cannot hold that the view taken by the Tribunal is perverse.
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