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...
Ex parte order of CIT(A) - providing proper opportunity to the assessee - Although, we do note that the assessee have been most casual in their approach and were not present before the Ld. Commissioner of Income Tax (Appeals) and have also chosen not to be represented before this Tribunal today, in the interest of substantial justice, we deem it fit to restore these appeals to the file of the CIT(A) - AT
Ex parte order of CIT(A) - providing proper opportunity to the assessee - Although, we do note that the assessee have been most casual in their approach and were not present before the Ld. Commissioner of Income Tax (Appeals) and have also chosen not to be represented before this Tribunal today, in the interest of substantial justice, we deem it fit to restore these appeals to the file of the CIT(A) - AT
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