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...
Disallowance of expenses of Research & Development - this is a new line of business, which was to be started. - this was on- going process and these expenses are for earning of future income - no deduction u/s 37(1) - AT
Disallowance of expenses of Research & Development - this is a new line of business, which was to be started. - this was on- going process and these expenses are for earning of future income - no deduction u/s 37(1) - AT
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