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...
Unaccounted investment - the sale price on the basis of signed documents is accepted by the department in the hands of sellers of the property - AO without rejecting the report of the DVO which was prepared at his instance not justified making addition on the basis of the unsigned documents
Unaccounted investment - the sale price on the basis of signed documents is accepted by the department in the hands of sellers of the property - AO without rejecting the report of the DVO which was prepared at his instance not justified making addition on the basis of the unsigned documents
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