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...
Entitlement to interest u/s. 244A(1) - non granting of interest u/s.244A - Assessee had filed its return in time,that the refund amount exceeded 10% of the tax demand - claim of interest allowed - AT
Entitlement to interest u/s. 244A(1) - non granting of interest u/s.244A - Assessee had filed its return in time,that the refund amount exceeded 10% of the tax demand - claim of interest allowed - AT
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