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 50C -sale at lower price - substitution of stamp duty value as deemed sale consideration - the assessee has demonstrated the encroachment by illegal occupiers with reference to electricity bills in the name of the illegal occupiers and substantial payment to various such occupiers by the purchaser in the subsequent years which was disputed by the Revenue - will be reduced for computation of capital gains
Addition u/s 50C -sale at lower price - substitution of stamp duty value as deemed sale consideration - the assessee has demonstrated the encroachment by illegal occupiers with reference to electricity bills in the name of the illegal occupiers and substantial payment to various such occupiers by the purchaser in the subsequent years which was disputed by the Revenue - will be reduced for computation of capital gains
Note: It is a system-generated summary and is for quick reference only.
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