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...
Deduction u/s 54 denied - LTCG - New house property was purchased in the name of son - it can be seen that the son of the assessee is a direct relation - In a case, Delhi HC has allowed the exemption where assessee had purchased new house in name of his wife - thus, the exemption could not be denied if entire investment had come out of proceeds of old property - AT
Deduction u/s 54 denied - LTCG - New house property was purchased in the name of son - it can be seen that the son of the assessee is a direct relation - In a case, Delhi HC has allowed the exemption where assessee had purchased new house in name of his wife - thus, the exemption could not be denied if entire investment had come out of proceeds of old property - AT
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