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...
Exemption form GST - pure services or not - services provided by a sub-contractor to the main contractor - The notification exempts pure services provided to government entities, and there is no condition that the services must be provided directly. Therefore, the applicant is entitled to exemption if the services are provided to SUDA under a sub-contract with the main contractor. - AAR
Exemption form GST - pure services or not - services provided by a sub-contractor to the main contractor - The notification exempts pure services provided to government entities, and there is no condition that the services must be provided directly. Therefore, the applicant is entitled to exemption if the services are provided to SUDA under a sub-contract with the main contractor. - AAR
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