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...
Valuation of land acquired from the partners in the partnership firm - provisions of sec. 45(3) are applicable in the hands of partners - but the same does not bar application of sec. 40A(2)(a) of the Act. - AT
Valuation of land acquired from the partners in the partnership firm - provisions of sec. 45(3) are applicable in the hands of partners - but the same does not bar application of sec. 40A(2)(a) of the Act. - AT
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