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 claim - seeking re-assessment of the Bills of Entry - higher amount of duty paid without noticing that the petitioner is eligible for a concessional rate of tax at of 15% - The document is a statutory Notification. - The authority is directed to hear the petitioner, consider applicability or otherwise of the Exemption Notification to its case and pass orders afresh - HC
Refund claim - seeking re-assessment of the Bills of Entry - higher amount of duty paid without noticing that the petitioner is eligible for a concessional rate of tax at of 15% - The document is a statutory Notification. - The authority is directed to hear the petitioner, consider applicability or otherwise of the Exemption Notification to its case and pass orders afresh - HC
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