Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxatio...
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...
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If the object of the legislature is to tax the capital gains arising on transfer of a capital acquired under a gift or will by including the period for which the said asset was held by the previous owner, then that object cannot be defeated by excluding the period for which the said asset was held by the previous owner while determining the indexed cost of acquisition of that asset to the assessee
If the object of the legislature is to tax the capital gains arising on transfer of a capital acquired under a gift or will by including the period for which the said asset was held by the previous owner, then that object cannot be defeated by excluding the period for which the said asset was held by the previous owner while determining the indexed cost of acquisition of that asset to the assessee
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