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...
Deduction u/s 80IB - Housing project - Joint development agreement - whether for the purpose of benefit u/s 80IB(10, the assessee could be considered as the owner of the land in question - Held Yes - HC
Deduction u/s 80IB - Housing project - Joint development agreement - whether for the purpose of benefit u/s 80IB(10, the assessee could be considered as the owner of the land in question - Held Yes - HC
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