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...
Addition u/s 68 - bogus share capital and share premium - The financial statements, Annual Reports as well as bank statements of the all the investors was made available to Ld. AO and nothing on record suggest that any cash was exchanged/transacted between the assessee and the investor entities - Notices issued u/s 133(6) have been responded to - assessee has duly discharged the initial onus - no addition
Addition u/s 68 - bogus share capital and share premium - The financial statements, Annual Reports as well as bank statements of the all the investors was made available to Ld. AO and nothing on record suggest that any cash was exchanged/transacted between the assessee and the investor entities - Notices issued u/s 133(6) have been responded to - assessee has duly discharged the initial onus - no addition
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