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...
Claim of legal expenses u/s 57(iii) against interest income - expenditure for recovering FD and interest - direct nexus - the award of interest is only by the specific directions of the Hon’ble High Court of Madras - the expenditure incurred by the assessee was wholly an exclusively for the purpose of earning of the income to qualify deduction u/s 57(iii) - AT
Claim of legal expenses u/s 57(iii) against interest income - expenditure for recovering FD and interest - direct nexus - the award of interest is only by the specific directions of the Hon’ble High Court of Madras - the expenditure incurred by the assessee was wholly an exclusively for the purpose of earning of the income to qualify deduction u/s 57(iii) - AT
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