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...
Contribution made to staff benevolent fund - h such fund was not recognised nor approved in terms of Section 2(5) and (6) of the Income Tax Act - Section 40A(9) is not applicable - deduction allowed - HC
Contribution made to staff benevolent fund - h such fund was not recognised nor approved in terms of Section 2(5) and (6) of the Income Tax Act - Section 40A(9) is not applicable - deduction allowed - HC
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