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...
Reversal of Input Tax Credit - ection 19(20) which has been invoked to deny the benefit of ITC, has itself been inserted only with effect from 19.08.2010. - Thus the provision could not have been invoked in the present case, for the period, viz. 2008-09 - HC
Reversal of Input Tax Credit - ection 19(20) which has been invoked to deny the benefit of ITC, has itself been inserted only with effect from 19.08.2010. - Thus the provision could not have been invoked in the present case, for the period, viz. 2008-09 - HC
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