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...
Challenge to the order of ITAT on the ground that it erred in allowing the assessee to belatedly appeal against the orders of the Assessing Officer – assessee once accepted the decision, cannot take the advantage of later decision of high court in another case - HC
Challenge to the order of ITAT on the ground that it erred in allowing the assessee to belatedly appeal against the orders of the Assessing Officer – assessee once accepted the decision, cannot take the advantage of later decision of high court in another case - HC
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