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...
Classification of supply - rate of GST on sale of Land and construction of Duplex over the same land on execution of two separate Agreements by the Applicant - the Applicant is liable to pay GST @7.5% (CGST @3.75% + SGST @3.75%) after deducting 1/3rd towards land cost from the total consideration i.e. effective rate of 5% GST - AAR
Classification of supply - rate of GST on sale of Land and construction of Duplex over the same land on execution of two separate Agreements by the Applicant - the Applicant is liable to pay GST @7.5% (CGST @3.75% + SGST @3.75%) after deducting 1/3rd towards land cost from the total consideration i.e. effective rate of 5% GST - AAR
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