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...
100% EOU - Refund of service tax paid - When the appellant has exported the goods paying service tax on the services availed for exporting the goods, the department cannot deny the refund stating reasons beyond the Customs Act as well as Finance Act - Since the department does not have a case that the appellants have violated provisions of the Finance Act or the notification, the rejection of refund claim cannot sustain.
100% EOU - Refund of service tax paid - When the appellant has exported the goods paying service tax on the services availed for exporting the goods, the department cannot deny the refund stating reasons beyond the Customs Act as well as Finance Act - Since the department does not have a case that the appellants have violated provisions of the Finance Act or the notification, the rejection of refund claim cannot sustain.
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