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...
When the GST liability would arise - Valuation - business of providing works contract and construction services - development of land - the levy is imposable on the date of completion of the construction as per Notification No. 06/2019 -Central Tax (Rate) - Notification no.3/2019-Central Tax (Rate) is applicable to this transaction even if the actual cost of construction is available. - AAR
When the GST liability would arise - Valuation - business of providing works contract and construction services - development of land - the levy is imposable on the date of completion of the construction as per Notification No. 06/2019 -Central Tax (Rate) - Notification no.3/2019-Central Tax (Rate) is applicable to this transaction even if the actual cost of construction is available. - AAR
Note: It is a system-generated summary and is for quick reference only.
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