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...
Levy of penalty u/s 271D - Advances or other receipts of money in cash in relation of transfer of immovable property came within the ambit of Section 269SS only w.e.f. 01.6.2015 - Amendment is prospective in nature, not applicable for earlier period.
Levy of penalty u/s 271D - Advances or other receipts of money in cash in relation of transfer of immovable property came within the ambit of Section 269SS only w.e.f. 01.6.2015 - Amendment is prospective in nature, not applicable for earlier period.
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