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 68 - cash advance received from the customers - it cannot be expected from a seller to examine the creditworthiness of the buyers prior to selling any goods to any persons - the assessee cannot be blamed as the AO possesses all the details of customers and equipped with the full powers under the Act to call respective persons to examine the source of cash deposit by them to the assessee - no addition
Addition u/s 68 - cash advance received from the customers - it cannot be expected from a seller to examine the creditworthiness of the buyers prior to selling any goods to any persons - the assessee cannot be blamed as the AO possesses all the details of customers and equipped with the full powers under the Act to call respective persons to examine the source of cash deposit by them to the assessee - no addition
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