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...
An AO must pass the final assessment order in conformity with the DRP's directions under section 144C(13); any departure, even if said to be due to mistake or misunderstanding, is impermissible. Applying binding High Court precedent, the Tribunal quashed the non-compliant final assessment order because the AO repeated the draft order and ignored the relief granted by the DRP. The transfer pricing and consequential grounds were left open as academic.
An AO must pass the final assessment order in conformity with the DRP's directions under section 144C(13); any departure, even if said to be due to mistake or misunderstanding, is impermissible. Applying binding High Court precedent, the Tribunal quashed the non-compliant final assessment order because the AO repeated the draft order and ignored the relief granted by the DRP. The transfer pricing and consequential grounds were left open as academic.
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