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...
Correct head of income - Characterization of income - rental income as 'business income' or 'income from house property' - there is no doubt that assessee has object of renting out of the properties as per its object in Memorandum of Association (MOA) - income from property earned by the assessee is chargeable to tax as business income and not as income from house property. - AT
Correct head of income - Characterization of income - rental income as 'business income' or 'income from house property' - there is no doubt that assessee has object of renting out of the properties as per its object in Memorandum of Association (MOA) - income from property earned by the assessee is chargeable to tax as business income and not as income from house property. - AT
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