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...
Penalty u/s 271(1)(c) - quantum addition upheld up to High Court - SLP admitted - Evidences and arguments placed by assessee shows that claim was made disclosing the complete facts in its return of income putting notes in the computation of total income, corroborating it with its balance sheet, supporting it with judicial precedents - mere rejection of the claim of the assessee cannot be invited with the penalty
Penalty u/s 271(1)(c) - quantum addition upheld up to High Court - SLP admitted - Evidences and arguments placed by assessee shows that claim was made disclosing the complete facts in its return of income putting notes in the computation of total income, corroborating it with its balance sheet, supporting it with judicial precedents - mere rejection of the claim of the assessee cannot be invited with the penalty
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