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...
Assessment u/s 153A r.w.s. 143(3) - Demand based on search conducted by the Central Excise Department and contained in show cause notice (SCN) issued by them - Revenue could not produce any incriminating material found during the course of search under section 132 of the Act on the assessee’s group of cases - All the assessments orders quashed.
Assessment u/s 153A r.w.s. 143(3) - Demand based on search conducted by the Central Excise Department and contained in show cause notice (SCN) issued by them - Revenue could not produce any incriminating material found during the course of search under section 132 of the Act on the assessee’s group of cases - All the assessments orders quashed.
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