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...
Deduction u/s 80-IB - netting off of interest - assessee has purchased the FDRs from the cash credit accounts on which it has paid interest which can proved from the statement of account issued by the Canara Bank and SBI, the interest earned on the FDRs is eligible to be set off from/against interest paid on cash credit account
Deduction u/s 80-IB - netting off of interest - assessee has purchased the FDRs from the cash credit accounts on which it has paid interest which can proved from the statement of account issued by the Canara Bank and SBI, the interest earned on the FDRs is eligible to be set off from/against interest paid on cash credit account
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