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...
Levy of service tax - donations received by the appellant from its members and on freight charges - reverse charge mechanism - the present case, consignment notes have not been issued and so the activities cannot be said to be covered under ‘goods transport agency’ services - Thus, service tax liability could not have been fastened on the appellant under the RCM - AT
Levy of service tax - donations received by the appellant from its members and on freight charges - reverse charge mechanism - the present case, consignment notes have not been issued and so the activities cannot be said to be covered under ‘goods transport agency’ services - Thus, service tax liability could not have been fastened on the appellant under the RCM - AT
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