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 by invoking the provisions of Section 56(2)(viia) which is applicable from 01/06/2010 - nothing is brought on record to substantiate that the shares were transferred in the month of November 2010, on the contrary the annual return filed by the Seller of the shares clearly established that the transfer of the shares took place on 10/05/2010 - no addition
Addition by invoking the provisions of Section 56(2)(viia) which is applicable from 01/06/2010 - nothing is brought on record to substantiate that the shares were transferred in the month of November 2010, on the contrary the annual return filed by the Seller of the shares clearly established that the transfer of the shares took place on 10/05/2010 - no addition
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