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...
Exemption u/s 10(20) sic. [10(22)] - claim denied as element imparting education to the students of normal schooling is absent to attract the exemption as engrafted under the aforesaid provision - Tribunal allowed exemption - Order of ITAT set aside - Matter restored before AO
Exemption u/s 10(20) sic. [10(22)] - claim denied as element imparting education to the students of normal schooling is absent to attract the exemption as engrafted under the aforesaid provision - Tribunal allowed exemption - Order of ITAT set aside - Matter restored before AO
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