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...
Benefit of Exemption - Supply of goods to the contractor or subcontractor of PIA - UN/International Organisations or Projects - N/N. 108/95-CE - It is not in dispute that the goods have been used in the manner as prescribed. By bringing in condition of extension of the said certificate, Commissioner has sought to insert certain conditions in the notification which do not exist. It is settled position in law that exemption notification needs to be interpreted according to the terms of the notification without any addition or deletion in the same. - Benefit of exemption allowed - AT
Benefit of Exemption - Supply of goods to the contractor or subcontractor of PIA - UN/International Organisations or Projects - N/N. 108/95-CE - It is not in dispute that the goods have been used in the manner as prescribed. By bringing in condition of extension of the said certificate, Commissioner has sought to insert certain conditions in the notification which do not exist. It is settled position in law that exemption notification needs to be interpreted according to the terms of the notification without any addition or deletion in the same. - Benefit of exemption allowed - AT
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