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...
Addition u/s 68 - The addition cannot be sustained only for the simple reason that these shareholder companies have not responded in first round of commission - in second round of commission the parties have come forward and submitted their requisite reply in order to justify the financial credibilities - No addition - AT
Addition u/s 68 - The addition cannot be sustained only for the simple reason that these shareholder companies have not responded in first round of commission - in second round of commission the parties have come forward and submitted their requisite reply in order to justify the financial credibilities - No addition - AT
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