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...
Exemption u/s 11 - advancing of loan to another trust registered u/s 12A should be treated as application of income towards the objects of the trust and did not violate either Section 13(1)(c) or 13(2)(g)
Exemption u/s 11 - advancing of loan to another trust registered u/s 12A should be treated as application of income towards the objects of the trust and did not violate either Section 13(1)(c) or 13(2)(g)
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