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...
Delay in filing returns u/s 139 - Denial of benefit / exemption u/s 10B - EOU unit - Power of CBDT to condone the delay u/s 119(2)(b) - not filing returns for the two years in time - Failure on the part of the petitioner to file such returns in time ought to have been condoned by the CBDT. - strict application of procedure should not come in the grant of legitimate export incentive to an assessee. - HC
Delay in filing returns u/s 139 - Denial of benefit / exemption u/s 10B - EOU unit - Power of CBDT to condone the delay u/s 119(2)(b) - not filing returns for the two years in time - Failure on the part of the petitioner to file such returns in time ought to have been condoned by the CBDT. - strict application of procedure should not come in the grant of legitimate export incentive to an assessee. - HC
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