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...
Benefit of Amnesty scheme - Penalty u/s 271D and 271E - the exclusions from the Scheme, that are enumerated in Section 208 of the Finance Act, 2016, do not expressly provide for the exclusion of a declaration, such as those filed in the instant writ petition, where the amnesty is sought only in respect of a penalty that is imposed under the Income tax Act. - HC
Benefit of Amnesty scheme - Penalty u/s 271D and 271E - the exclusions from the Scheme, that are enumerated in Section 208 of the Finance Act, 2016, do not expressly provide for the exclusion of a declaration, such as those filed in the instant writ petition, where the amnesty is sought only in respect of a penalty that is imposed under the Income tax Act. - HC
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