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 on account of gift u/s 56(2)(v) - the gift was received from friend before the amendment provision come on to the statute books i.e. 02.07.2004 therefore amended provisions are not applicable to the facts of the case - AT
Addition on account of gift u/s 56(2)(v) - the gift was received from friend before the amendment provision come on to the statute books i.e. 02.07.2004 therefore amended provisions are not applicable to the facts of the case - AT
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