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...
Supply or not - activity of depositing the timber by the Appellant to the Government Timber Depot - The Depot officials also give lot numbers to the timber logs according to the classification. It is for this service that the Depot charges ‘supervision charges’. This service rendered is outside the scope of clause 3 of Schedule I and hence the consideration received by the depot in the form of supervisions charges are liable to tax as a supply of service.
Supply or not - activity of depositing the timber by the Appellant to the Government Timber Depot - The Depot officials also give lot numbers to the timber logs according to the classification. It is for this service that the Depot charges ‘supervision charges’. This service rendered is outside the scope of clause 3 of Schedule I and hence the consideration received by the depot in the form of supervisions charges are liable to tax as a supply of service.
Note: It is a system-generated summary and is for quick reference only.