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...
Levy of Service Tax - declared services or not - charging and recovering liquidated damages on account of delay in supply contract and service contract as per written agreement with their supplier - The amount cannot be made liable to tax in the name of it being consideration for providing deemed service. - AT
Levy of Service Tax - declared services or not - charging and recovering liquidated damages on account of delay in supply contract and service contract as per written agreement with their supplier - The amount cannot be made liable to tax in the name of it being consideration for providing deemed service. - AT
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