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...
GTA - transportation of goods - whether sale is not mandatory in relation to the word “goods” for purpose of levy of service tax? - The Tribunal determined that the components manufactured and transported by the appellant are considered "goods" under the Finance Act, 1994, and therefore subject to service tax. They emphasized that there is no legal distinction between a private factory and a government body regarding the payment of service tax for Goods Transport Agency (GTA) services.
GTA - transportation of goods - whether sale is not mandatory in relation to the word “goods” for purpose of levy of service tax? - The Tribunal determined that the components manufactured and transported by the appellant are considered "goods" under the Finance Act, 1994, and therefore subject to service tax. They emphasized that there is no legal distinction between a private factory and a government body regarding the payment of service tax for Goods Transport Agency (GTA) services.
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