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...
Power of tribunal recalling an earlier order in exercise of powers for rectification u/s 254 - ITAT, by majority order, recalled the order - No reason was shown by the tribunal in recalling the order - order set aside
Power of tribunal recalling an earlier order in exercise of powers for rectification u/s 254 - ITAT, by majority order, recalled the order - No reason was shown by the tribunal in recalling the order - order set aside
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