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...
Addition to the income under the head “income from house property” - amount paid by the tenants to DSL, another group company, towards maintenance charges is not taxable in the hands of assessee. - HC
Addition to the income under the head “income from house property” - amount paid by the tenants to DSL, another group company, towards maintenance charges is not taxable in the hands of assessee. - HC
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