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...
Refund claim - rejection on the ground that the appellants cannot claim the refund directly without challenging the assessment order - original authority directed to consider the refund of the appellant without insisting on the requirement for reassessment u/s 149
Refund claim - rejection on the ground that the appellants cannot claim the refund directly without challenging the assessment order - original authority directed to consider the refund of the appellant without insisting on the requirement for reassessment u/s 149
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