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...
Entitlement to file a revised return – Search and seizure u/s 132(1) of the Act – An assessee is not entitled to file revised return, once the return under Section 158BC is filed - HC
Entitlement to file a revised return – Search and seizure u/s 132(1) of the Act – An assessee is not entitled to file revised return, once the return under Section 158BC is filed - HC
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