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...
When an issue is subject matter of litigation in respect of various parties, located all over India, it cannot be held that there was malafide intention on the part of one assessee - demand is barred by limitation.
When an issue is subject matter of litigation in respect of various parties, located all over India, it cannot be held that there was malafide intention on the part of one assessee - demand is barred by limitation.
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