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...
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Pre-commencement receipts from broadband-project trial runs and scrap sales, when inextricably connected with installation of the capital asset, are treated as capital in nature. They are credited to capital work-in-progress and reduce construction cost rather than being taxed as income. For the infrastructure undertaking deduction, an eligible taxpayer may select an initial assessment year within the statutory claim period. The deduction then runs for the prescribed consecutive years from that chosen year, subject to statutory conditions, without setting off unabsorbed depreciation relating to years before the selected initial year.
Pre-commencement receipts from broadband-project trial runs and scrap sales, when inextricably connected with installation of the capital asset, are treated as capital in nature. They are credited to capital work-in-progress and reduce construction cost rather than being taxed as income. For the infrastructure undertaking deduction, an eligible taxpayer may select an initial assessment year within the statutory claim period. The deduction then runs for the prescribed consecutive years from that chosen year, subject to statutory conditions, without setting off unabsorbed depreciation relating to years before the selected initial year.
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