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...
Compliance of Rule 46A of IT Rules, 1962 – Admission of additioinal evidence - such exceptional circumstances the requirement of Sub-rule (3) may be dispensed with – thus, there is no merit in the grounds raised by the Revenue - AT
Compliance of Rule 46A of IT Rules, 1962 – Admission of additioinal evidence - such exceptional circumstances the requirement of Sub-rule (3) may be dispensed with – thus, there is no merit in the grounds raised by the Revenue - AT
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