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...
If there is no question of cessation and remission of sundry creditors liability and the same is shown in Balance Sheet of Assessee then it is not covered by the provisions of section 41(i) of the IT Act.
If there is no question of cessation and remission of sundry creditors liability and the same is shown in Balance Sheet of Assessee then it is not covered by the provisions of section 41(i) of the IT Act.
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