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...
Classification of imported goods - ‘inkjet printer’ as claimed by appellant, or ‘ink-jet printing machine’ as re-assessed by the assessing authorities - In view of the classification of the same product by the Tribunal in a dispute of the very same importer, the classification adopted by the original authorities and sustained in the impugned order does not survive - AT
Classification of imported goods - ‘inkjet printer’ as claimed by appellant, or ‘ink-jet printing machine’ as re-assessed by the assessing authorities - In view of the classification of the same product by the Tribunal in a dispute of the very same importer, the classification adopted by the original authorities and sustained in the impugned order does not survive - AT
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