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...
Import of goods without BIS certification - provisional release ordered by CESTAT. Test reports inconclusive regarding nature/composition and market value of goods. Appellants entitled to provisional release without insisting on BIS certificate, pending final adjudication. Appeal disposed.
Import of goods without BIS certification - provisional release ordered by CESTAT. Test reports inconclusive regarding nature/composition and market value of goods. Appellants entitled to provisional release without insisting on BIS certificate, pending final adjudication. Appeal disposed.
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