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...
Transfer of case u/s 127 - proposal for centralization of assessment in a group of cases - Before transferring the case, reasons were not disclosed - Only after raising the objections, post-decisional hearing was provided which is not contemplated under the statute - the decision making process leading to passing of the two impugned orders has been vitiated for non-compliance to the statutory procedural requirements - orders set aside and quashed - HC
Transfer of case u/s 127 - proposal for centralization of assessment in a group of cases - Before transferring the case, reasons were not disclosed - Only after raising the objections, post-decisional hearing was provided which is not contemplated under the statute - the decision making process leading to passing of the two impugned orders has been vitiated for non-compliance to the statutory procedural requirements - orders set aside and quashed - HC
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