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 labour payments in cash - AO of payer-Runwal Developers Pvt. Ltd., had given a categorical finding that he had made unaccounted cash payments of ₹ 8.70 Crores to the assessee for labour payments - Hence, the order of the Department itself explains the source of ₹ 8.70 Crores - no addition in the case of assessee - income based of presumptive basis may sustain being a contracter
Unaccounted labour payments in cash - AO of payer-Runwal Developers Pvt. Ltd., had given a categorical finding that he had made unaccounted cash payments of ₹ 8.70 Crores to the assessee for labour payments - Hence, the order of the Department itself explains the source of ₹ 8.70 Crores - no addition in the case of assessee - income based of presumptive basis may sustain being a contracter
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