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...
Valuation/calculation of Excise duty - the sales tax concession retained by the assesses is required to be added in the assessable value for the purpose of levy of Central Excise duty. - However, the same is to be included in the transaction value but not in the MRP based value - Demand confirmed for the normal period of limitation only - AT
Valuation/calculation of Excise duty - the sales tax concession retained by the assesses is required to be added in the assessable value for the purpose of levy of Central Excise duty. - However, the same is to be included in the transaction value but not in the MRP based value - Demand confirmed for the normal period of limitation only - AT
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