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...
Deductions u/s 54 and 54EC - LTCG - whether acquisition of flat through allotment by DLF Universal Ltd. has to be treated as a construction of flat? - assessee had booked a semi furnished flat with the builder - No cogent ground to hold that the Respondents do not fulfill the conditions laid down u/s 54 (1) of the Act so as to deny the benefit of the said provision.
Deductions u/s 54 and 54EC - LTCG - whether acquisition of flat through allotment by DLF Universal Ltd. has to be treated as a construction of flat? - assessee had booked a semi furnished flat with the builder - No cogent ground to hold that the Respondents do not fulfill the conditions laid down u/s 54 (1) of the Act so as to deny the benefit of the said provision.
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