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...
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Scope of enquiry made by DIT(E) u/s 12AA regarding the activities of charitable trust – The nature of enquiry would depend on the facts of each case – Contention that scope of the DIT(E) is limited to ascertaining only whether the objects are charitable or not is not acceptable - AT
Scope of enquiry made by DIT(E) u/s 12AA regarding the activities of charitable trust – The nature of enquiry would depend on the facts of each case – Contention that scope of the DIT(E) is limited to ascertaining only whether the objects are charitable or not is not acceptable - AT
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