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...
Addition u/s 69B on the basis of DVO's report only - Unexplained investment in the hotel building - 99 years lease deed was converted to a sale deed - registered valuer assessed / determined the value of the property at a later date without taking into consideration the actual facts and circumstances of the case. - Additions deleted
Addition u/s 69B on the basis of DVO's report only - Unexplained investment in the hotel building - 99 years lease deed was converted to a sale deed - registered valuer assessed / determined the value of the property at a later date without taking into consideration the actual facts and circumstances of the case. - Additions deleted
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