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...
Payment made on account of royalty to State Govt - payment of royalty in excess of 20% - Section 6A(4) of the Oilfield (Exploration and Development Act), 1948 - Certainly, we cannot liken it to hafta or extortion money, which appears to have been the intention - the amounts, which were paid, would not incur the opprobrium of being in violation of Section 37 - expenditure allowed - HC
Payment made on account of royalty to State Govt - payment of royalty in excess of 20% - Section 6A(4) of the Oilfield (Exploration and Development Act), 1948 - Certainly, we cannot liken it to hafta or extortion money, which appears to have been the intention - the amounts, which were paid, would not incur the opprobrium of being in violation of Section 37 - expenditure allowed - HC
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