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...
Addition u/s 68 of the Income Tax Act – Lack of evidence to prove the case - proof of agricultural activities – The assessee was not required to submit proof of agricultural operations every year - HC
Addition u/s 68 of the Income Tax Act – Lack of evidence to prove the case - proof of agricultural activities – The assessee was not required to submit proof of agricultural operations every year - HC
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