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...
Exemption u/s 11 and 12 - income received from organizing the event of Garba during the Navratri festival - The activities like organizing the event of Garba including the sale of tickets and issue of passes etc. cannot be termed as business. - Revenue failed to prove the activity undertaken is in fact in the nature of business - HC
Exemption u/s 11 and 12 - income received from organizing the event of Garba during the Navratri festival - The activities like organizing the event of Garba including the sale of tickets and issue of passes etc. cannot be termed as business. - Revenue failed to prove the activity undertaken is in fact in the nature of business - HC
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