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...
Personal Penalty under Rule 26 - department could not bring out that he was looking after the day to day working of the factory and they could not bring out any knowledge on the part of the appellant in the shortage found in the factory. - Penalty waived - AT
Personal Penalty under Rule 26 - department could not bring out that he was looking after the day to day working of the factory and they could not bring out any knowledge on the part of the appellant in the shortage found in the factory. - Penalty waived - AT
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