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...
Exemption u/s 10(38) - no material on record to establish the genuineness of the purchase of shares - penny stock purchases - Role of the assessee in promoting a company, the relation of the assessee with that of the promoter and the role of inflating of prices, etc. - - The issue has already been decided in favor of revenue by this HC. - Order of ITAT set aside and order of CIT(A) restored - HC
Exemption u/s 10(38) - no material on record to establish the genuineness of the purchase of shares - penny stock purchases - Role of the assessee in promoting a company, the relation of the assessee with that of the promoter and the role of inflating of prices, etc. - - The issue has already been decided in favor of revenue by this HC. - Order of ITAT set aside and order of CIT(A) restored - HC
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