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 exemption u/s. 11 - surplus funds generated from the running of community hall, kalyanamandapam and funeral ceremony hall - Assessee failed to prove the nexus between the profit earned and charitable activity - AT
Entitlement to exemption u/s. 11 - surplus funds generated from the running of community hall, kalyanamandapam and funeral ceremony hall - Assessee failed to prove the nexus between the profit earned and charitable activity - AT
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