- Cost-Plus Method : A Better Way To Assess Transfer Price?
- Document against Collection – Document against Payment (D/P) & Document against Acceptance (D/A)
- TDS under Section 194Q : An Analysis
- Operational Creditor cannot change ‘date of default’ by confining invoices to a later period
- No penalty for mere mentioning of wrong section if case not falls under Section 114(i) of Customs Act: SC
- Imposition of penalty on the basis of mathematical variation is unsustainable
- GST Provisions of Provincial Statute cannot override provisions of Central Statue
Source Taxguru
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