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...
Penalty u/s 271(1)(c) - The “concealment“ was detected only during the scrutiny. The assessee has given the false statement. On false estimate/statement, the penalty is justifiable - HC
Penalty u/s 271(1)(c) - The “concealment“ was detected only during the scrutiny. The assessee has given the false statement. On false estimate/statement, the penalty is justifiable - HC
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