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...
Appeals to the High Court under the Black Money and Imposition of Tax Act, 2015 are classified as Tax Appeals rather than income-tax appeals. Rule 1(3A) applies to High Court appeals under any other enactment providing for the levy of tax, and section 19 of the Act provides for an appeal against a Tribunal order. An income-tax appeal may therefore be converted and registered as a Tax Appeal, subject to other objections.
Appeals to the High Court under the Black Money and Imposition of Tax Act, 2015 are classified as Tax Appeals rather than income-tax appeals. Rule 1(3A) applies to High Court appeals under any other enactment providing for the levy of tax, and section 19 of the Act provides for an appeal against a Tribunal order. An income-tax appeal may therefore be converted and registered as a Tax Appeal, subject to other objections.
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