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...
Order u/s 201(1)/201(1A) of the Act – four years was a reasonable period for passing an order u/s 201(1)/201(1A), particularly when no limitation was prescribed - AT
Order u/s 201(1)/201(1A) of the Act – four years was a reasonable period for passing an order u/s 201(1)/201(1A), particularly when no limitation was prescribed - AT
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