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...
Classification of services - renting of immovable property service or Support Services of Business and Commerce - assessee has rendered composite services whereas as per the assessee, they have rendered only ‘Renting of Immovable Property Service’ - the services rendered by the appellant fall under the category of ‘Renting of Immovable Property service’ and the applicable services tax on such rental or lease charges has been correctly paid. - AT
Classification of services - renting of immovable property service or Support Services of Business and Commerce - assessee has rendered composite services whereas as per the assessee, they have rendered only ‘Renting of Immovable Property Service’ - the services rendered by the appellant fall under the category of ‘Renting of Immovable Property service’ and the applicable services tax on such rental or lease charges has been correctly paid. - AT
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