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...
The tax board notifies that communications sent via the customs department's eOffice public option bearing an automatically generated verifiable "Issue number" will be treated as the Document Identification Number (DIN), since a new online verification utility confirms issue number, file number, date, document type and masked recipient details; officers must accurately populate metadata when creating documents. DIN remains mandatory for communications not sent via eOffice public option or lacking a verifiable reference number on the GST portal. Earlier circulars requiring separate DINs are modified to this extent.
The tax board notifies that communications sent via the customs department's eOffice public option bearing an automatically generated verifiable "Issue number" will be treated as the Document Identification Number (DIN), since a new online verification utility confirms issue number, file number, date, document type and masked recipient details; officers must accurately populate metadata when creating documents. DIN remains mandatory for communications not sent via eOffice public option or lacking a verifiable reference number on the GST portal. Earlier circulars requiring separate DINs are modified to this extent.
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