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...
Reassessment u/s 148 - exemption u/s 10AA - assessment completed u/s 143(3) reopened after expiry of 4 years - Revenue could not place any material to establish that there is a failure on the part of the assessee to disclose all material facts required for assessment - Reassessment invalid
Reassessment u/s 148 - exemption u/s 10AA - assessment completed u/s 143(3) reopened after expiry of 4 years - Revenue could not place any material to establish that there is a failure on the part of the assessee to disclose all material facts required for assessment - Reassessment invalid
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