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 80IB - investment threshold limits in Plant and Machinery - assessee has to fulfill criteria as laid down u/s 80IB(14)(g) every year as every assessment year is a separate unit - the Section 80IB(14)(g) in turn refers to IDR Act, 1951 and not MSME Act, 2006. Thus, notifications issued under IDR Act, 1951 will hold the field
Deduction u/s 80IB - investment threshold limits in Plant and Machinery - assessee has to fulfill criteria as laid down u/s 80IB(14)(g) every year as every assessment year is a separate unit - the Section 80IB(14)(g) in turn refers to IDR Act, 1951 and not MSME Act, 2006. Thus, notifications issued under IDR Act, 1951 will hold the field
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