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...
Validity of the order of Settlement Commission, the JDGFT - Advance License Scheme - extension of time limit for discharge of export obligation, denied - Partial relief of immunity granted from levy of interest and penalty on payment of 10% at interest - There are no infirmity in the exercise of discretion vested with the settlement commission while granting partial waiver to the petitioner at that point of time - HC
Validity of the order of Settlement Commission, the JDGFT - Advance License Scheme - extension of time limit for discharge of export obligation, denied - Partial relief of immunity granted from levy of interest and penalty on payment of 10% at interest - There are no infirmity in the exercise of discretion vested with the settlement commission while granting partial waiver to the petitioner at that point of time - HC
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