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 - defatted coconut - to be classified under CTH 08011990 or under CTH 23065020? - The Tribunal considered various test reports and ultimately criticized the adjudicating authority for disregarding the FSSAI standards and relying solely on Codex standards. Additionally, the CESTAT noted the importation of similar goods through another port, reinforcing the validity of the respondent's classification.
Classification of imported goods - defatted coconut - to be classified under CTH 08011990 or under CTH 23065020? - The Tribunal considered various test reports and ultimately criticized the adjudicating authority for disregarding the FSSAI standards and relying solely on Codex standards. Additionally, the CESTAT noted the importation of similar goods through another port, reinforcing the validity of the respondent's classification.
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