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 imported goods - Tower Flanges - The Tribunal found that the flanges are design-specific for use in erecting Wind Mill Towers and should be classified under heading 8503 as parts of WOEG. - It was held that the flanges are eligible for exemption under Notification No. 12/2012-CE. - the Tribunal dismissed the Revenue's appeal - AT
Classification of imported goods - Tower Flanges - The Tribunal found that the flanges are design-specific for use in erecting Wind Mill Towers and should be classified under heading 8503 as parts of WOEG. - It was held that the flanges are eligible for exemption under Notification No. 12/2012-CE. - the Tribunal dismissed the Revenue's appeal - AT
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