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...
income of the JV as AOP - formed to secure the work, and after that, there was no involvement in the execution of the work which was done by member - members of the JV have disclosed the entire income which was originally received by JV in their books of accounts and income tax returns who are chargeable to tax at the maximum marginal rate - no addition in the hands of the assessee(JV)
income of the JV as AOP - formed to secure the work, and after that, there was no involvement in the execution of the work which was done by member - members of the JV have disclosed the entire income which was originally received by JV in their books of accounts and income tax returns who are chargeable to tax at the maximum marginal rate - no addition in the hands of the assessee(JV)
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