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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Liability for the Special Auditor's fee was addressed where the appointment preceded the amendment effective 1 June 2007, but the audit was conducted under the Assessing Officer's order. The HC considered the spirit of the amendment and the assessee's non-appearance despite service, and directed the Union of India to bear the audit cost. The writ petition was disposed of because the special audit had already been completed.
Liability for the Special Auditor's fee was addressed where the appointment preceded the amendment effective 1 June 2007, but the audit was conducted under the Assessing Officer's order. The HC considered the spirit of the amendment and the assessee's non-appearance despite service, and directed the Union of India to bear the audit cost. The writ petition was disposed of because the special audit had already been completed.
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