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...
Demand of duty foregone - SEZ unit - destruction of waste scrap or remnant arising in the course of manufacture - In the present case there is no allegation that appellant had not fulfilled the export obligation. - Demand set aside - AT
Demand of duty foregone - SEZ unit - destruction of waste scrap or remnant arising in the course of manufacture - In the present case there is no allegation that appellant had not fulfilled the export obligation. - Demand set aside - AT
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