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...
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Refund of late fees charges - bills of entry presented, but due to Indian Customs EDI system error it could not be uploaded - whether there was delay in filing bill of entry or not - the revenue has not disputed the waiver of the late fee ordered by the Joint Commissioner. In these circumstances I do not find any error in sanctioning refund by the Assistant Commissioner. - AT
Refund of late fees charges - bills of entry presented, but due to Indian Customs EDI system error it could not be uploaded - whether there was delay in filing bill of entry or not - the revenue has not disputed the waiver of the late fee ordered by the Joint Commissioner. In these circumstances I do not find any error in sanctioning refund by the Assistant Commissioner. - AT
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