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...
Rule 86A(3) limits blocking of the Electronic Credit Ledger to one year from the date of imposition, and any continuance beyond that period is contrary to the rule. Where the ledger blocking had continued after expiry of twelve months, the restriction was treated as having automatically ceased to operate. The Court declared the continued blocking illegal and directed the authorities to unblock the Electronic Credit Ledger forthwith.
Rule 86A(3) limits blocking of the Electronic Credit Ledger to one year from the date of imposition, and any continuance beyond that period is contrary to the rule. Where the ledger blocking had continued after expiry of twelve months, the restriction was treated as having automatically ceased to operate. The Court declared the continued blocking illegal and directed the authorities to unblock the Electronic Credit Ledger forthwith.
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