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...
Section 145 (1) permits two process of accounting and it is not the case of appellant that double entry system of account is not a recognized mercantile system of accounting provided under Section 145(1) and in absence of anything shown otherwise, we find nothing wrong in the method of accounting adopted by Assessee and, therefore, this question is also answered against Revenue - HC
Section 145 (1) permits two process of accounting and it is not the case of appellant that double entry system of account is not a recognized mercantile system of accounting provided under Section 145(1) and in absence of anything shown otherwise, we find nothing wrong in the method of accounting adopted by Assessee and, therefore, this question is also answered against Revenue - HC
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