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...
Entitled to a claim of depreciation allowance on the assets of its’ unit managing shrines (holy places) - Without doubt, the same is admissible - However, the same would not be u/s 32(1), but as part of application of income towards capital expenditure - AT
Entitled to a claim of depreciation allowance on the assets of its’ unit managing shrines (holy places) - Without doubt, the same is admissible - However, the same would not be u/s 32(1), but as part of application of income towards capital expenditure - AT
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