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...
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Clandestine removal - In the present case, the main evidence on which, Revenue has sought to establish the case of clandestine manufacture and removal of goods is in the form of the computer printouts taken out from the Computer and other electronic devices seized by the Income tax authorities and shared to the revenue in respect of which the requirement of Section 36B has not been satisfied. - Demand set aside - AT
Clandestine removal - In the present case, the main evidence on which, Revenue has sought to establish the case of clandestine manufacture and removal of goods is in the form of the computer printouts taken out from the Computer and other electronic devices seized by the Income tax authorities and shared to the revenue in respect of which the requirement of Section 36B has not been satisfied. - Demand set aside - AT
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