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...
Deduction u/s 54 against the LTCG - assessee failed to construct the new residential house within a period of three years from the date of sale due to delay in the handing over of the possession of the plot by the developer - assessee cannot be held responsible for not complying the law - Benefit of exemption allowed.
Deduction u/s 54 against the LTCG - assessee failed to construct the new residential house within a period of three years from the date of sale due to delay in the handing over of the possession of the plot by the developer - assessee cannot be held responsible for not complying the law - Benefit of exemption allowed.
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