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...
Addition made u/s 40A(3) - cash payments – There is no prohibition or restriction on a middleman to work as agent of different parties, if he was acting on behalf of the assessee as agent - AT
Addition made u/s 40A(3) - cash payments – There is no prohibition or restriction on a middleman to work as agent of different parties, if he was acting on behalf of the assessee as agent - AT
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