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...
MODVAT/ Cenvat credit - assessee had availed deemed credit - if the Department felt that the statement of the supplier was not reliable, nothing prevented it from going in for a further enquiry into the matter. - HC
MODVAT/ Cenvat credit - assessee had availed deemed credit - if the Department felt that the statement of the supplier was not reliable, nothing prevented it from going in for a further enquiry into the matter. - HC
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