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...
Refund of excise duty - pre and post GST era - duty paid on clearance of goods prior to 1.7.2017 and such goods had been returned by the buyer as defective after 1.7.2017, within a period of six months - it is found that the goods have been returned by a Public Sector entity, which is not registered under the provisions of the CGST Act. - Refund to be granted within 45 days - AT
Refund of excise duty - pre and post GST era - duty paid on clearance of goods prior to 1.7.2017 and such goods had been returned by the buyer as defective after 1.7.2017, within a period of six months - it is found that the goods have been returned by a Public Sector entity, which is not registered under the provisions of the CGST Act. - Refund to be granted within 45 days - AT
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