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...
Revision u/s 263 - the disallowances under sections 14A and 36(1)(iii) of the Act were the "matters" before the CIT (Appeals) - the same does not come under the jurisdiction of the CIT u/s 263 - AT
Revision u/s 263 - the disallowances under sections 14A and 36(1)(iii) of the Act were the "matters" before the CIT (Appeals) - the same does not come under the jurisdiction of the CIT u/s 263 - AT
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