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...
Treating the built up area of a property as stock-in-trade instead of part of the capital asset - The assessee was not carrying out any business,that the built up area was not stock in trade and that he was entitled to the benefit of inflation index - AT
Treating the built up area of a property as stock-in-trade instead of part of the capital asset - The assessee was not carrying out any business,that the built up area was not stock in trade and that he was entitled to the benefit of inflation index - AT
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