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...
Rectification of mistake in the order - TDS u/s 194H - The assessee has not disputed the fact that the alleged discount was not reduced/adjusted from the total turnover as per the original invoices for the purpose of sales tax - order treated the same as commission confirmed - AT
Rectification of mistake in the order - TDS u/s 194H - The assessee has not disputed the fact that the alleged discount was not reduced/adjusted from the total turnover as per the original invoices for the purpose of sales tax - order treated the same as commission confirmed - AT
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