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...
Approval is granted for Scientific Research under section 45(3)(b) of the Income-tax Act, 2025 read with Rule 35 of the Income-tax Rules, 2026. The approval applies to the specified company for five tax years, from Tax Year 2026-27 through Tax Year 2030-31, enabling it to be treated as approved for the stated scientific research purpose during that period. The notification certifies that retrospective effect does not adversely affect any person.
Approval is granted for Scientific Research under section 45(3)(b) of the Income-tax Act, 2025 read with Rule 35 of the Income-tax Rules, 2026. The approval applies to the specified company for five tax years, from Tax Year 2026-27 through Tax Year 2030-31, enabling it to be treated as approved for the stated scientific research purpose during that period. The notification certifies that retrospective effect does not adversely affect any person.
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