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...
Even though the assessee had not completed the construction of all blocks of housing project, that would not deprive the assessee from availing deduction under section 80IB(10) in respect of the completed blocks on standalone basis. - AT
Even though the assessee had not completed the construction of all blocks of housing project, that would not deprive the assessee from availing deduction under section 80IB(10) in respect of the completed blocks on standalone basis. - AT
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