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...
Disallowance of medical expenses incurred on treatment of one of the Director - The assessee was required to deduct tax at source on the said amount of perquisite, which was part of the salary as defined u/s 17(2) - Additions confirmed.
Disallowance of medical expenses incurred on treatment of one of the Director - The assessee was required to deduct tax at source on the said amount of perquisite, which was part of the salary as defined u/s 17(2) - Additions confirmed.
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