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...
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Capital gain computation on the basis of stamp duty valuation of the property in question - invoking section 50C - Since there is a gap of 3 years between MOU and execution of sales deed, valuation taken by stamp authority cannot be adopted..
Capital gain computation on the basis of stamp duty valuation of the property in question - invoking section 50C - Since there is a gap of 3 years between MOU and execution of sales deed, valuation taken by stamp authority cannot be adopted..
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