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...
Prim-facie adjustment u/s 143(1) intimation - Expenditure on advertisement and public issue - Even though it is a debatable issue but as Gujarat High Court had taken a view that it is capital expenditure, and the registered office of the respondent assessee being in the State of Gujarat, the law laid down by the Gujarat High Court was binding. - SC
Prim-facie adjustment u/s 143(1) intimation - Expenditure on advertisement and public issue - Even though it is a debatable issue but as Gujarat High Court had taken a view that it is capital expenditure, and the registered office of the respondent assessee being in the State of Gujarat, the law laid down by the Gujarat High Court was binding. - SC
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