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...
Restriction on stock transfer outside state while availing exemption – it is a case of Violation/Breach of conditions of tax exemption and not the case of levy of tax on inter-state sale - decided in favor of revenue - SC
Restriction on stock transfer outside state while availing exemption – it is a case of Violation/Breach of conditions of tax exemption and not the case of levy of tax on inter-state sale - decided in favor of revenue - SC
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