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...
Deduction u/s 80IA of the Act for other income - CIT(A) observed that, these receipts cannot be said to be profit derived from the industrial undertaking - assessee has shown his inability and submitted that details are not available - additions confirmed.
Deduction u/s 80IA of the Act for other income - CIT(A) observed that, these receipts cannot be said to be profit derived from the industrial undertaking - assessee has shown his inability and submitted that details are not available - additions confirmed.
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