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...
Classification of services - The Tribunal established that amounts received as incentives, productivity-linked bonuses, and boarding incentives from airlines are taxable under the category of "Air Travel Agent Services" and not under BAS. It was also held that commissions received from other travel agents or General Sales Agents (GSAs) and from the appellant's own branches do not constitute taxable services under BAS. - AT
Classification of services - The Tribunal established that amounts received as incentives, productivity-linked bonuses, and boarding incentives from airlines are taxable under the category of "Air Travel Agent Services" and not under BAS. It was also held that commissions received from other travel agents or General Sales Agents (GSAs) and from the appellant's own branches do not constitute taxable services under BAS. - AT
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