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...
Denial of claim of set off of loss from derivative u/s 73 - Loss incurred on derivative transaction was not a speculative loss and is allowed to be adjusted against business income. - AT
Denial of claim of set off of loss from derivative u/s 73 - Loss incurred on derivative transaction was not a speculative loss and is allowed to be adjusted against business income. - AT
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