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...
Deduction u/s 36(1)(va) - late payment of employees’ contribution to PF and ESIC - relevant due date in such a case is to be seen with reference to the month of the actual disbursement of wages/salaries. - grace period available under the respective Acts should be taken into account while computing the delay, if any.
Deduction u/s 36(1)(va) - late payment of employees’ contribution to PF and ESIC - relevant due date in such a case is to be seen with reference to the month of the actual disbursement of wages/salaries. - grace period available under the respective Acts should be taken into account while computing the delay, if any.
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