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. 40A(3) - submission of the assessee that certain cash payments were made in non banking hours in the late evening and certain payments were made on a date when bank was closed and the hotel booking was urgently required - deduction to be allowed, subject to verification.
Addition u/s. 40A(3) - submission of the assessee that certain cash payments were made in non banking hours in the late evening and certain payments were made on a date when bank was closed and the hotel booking was urgently required - deduction to be allowed, subject to verification.
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