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...
Genuine hardship in delayed revised-return filings is addressed in relation to refunds of tax deducted at source from ex gratia compensation received under the BSNL Voluntary Retirement Scheme. The text states that consistent Tribunal relief for similarly placed retirees, where those decisions had attained finality, required a pragmatic and liberal approach to condonation. It records that rejection of condonation without due consideration of those decisions was quashed, with fresh merits consideration after permitting revised returns.
Genuine hardship in delayed revised-return filings is addressed in relation to refunds of tax deducted at source from ex gratia compensation received under the BSNL Voluntary Retirement Scheme. The text states that consistent Tribunal relief for similarly placed retirees, where those decisions had attained finality, required a pragmatic and liberal approach to condonation. It records that rejection of condonation without due consideration of those decisions was quashed, with fresh merits consideration after permitting revised returns.
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