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...
Disallowance of interest - loan was used for the purpose of horse-trading and horse racing business - the finding of the CIT(A) rejecting the claim of the assessee on the basis of non-receipt of profit is not liable to be sustainable - claim of deduction allowed - AT
Disallowance of interest - loan was used for the purpose of horse-trading and horse racing business - the finding of the CIT(A) rejecting the claim of the assessee on the basis of non-receipt of profit is not liable to be sustainable - claim of deduction allowed - AT
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