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...
Classification of goods - import of PU coated leather cloths - test report of CLRI mentions the goods as ‘flock fabric’ - Circular dated 06.10.1998 - The said circular prescribed End use Certificate may be obtained in such circumstances in respect of imports were made under Notification No. 11/97-Cus. The said order points out that this circular can be applied prospectively and not retrospectively - Benefit of exemption allowed - AT
Classification of goods - import of PU coated leather cloths - test report of CLRI mentions the goods as ‘flock fabric’ - Circular dated 06.10.1998 - The said circular prescribed End use Certificate may be obtained in such circumstances in respect of imports were made under Notification No. 11/97-Cus. The said order points out that this circular can be applied prospectively and not retrospectively - Benefit of exemption allowed - AT
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